2014 TAX RETURN FILING
International Students
A basic overview of federal/state taxes
TAX TERMS
Tax Year: January to December
Tax Season: January 31 to April 15
Reportable Income: Income required to be reported to IRS
either by payer or individual
Compensation: Money earned from working
Interest: Either paid or earned (loans, bank account)
Tax Reporting Form: Form institution reports income on
Example: W-2, 1099, 1098-T
Tax Return: Form you file your taxes on
Example: 1040NR-EZ, 1040NR
Filing Requirement: Amount used to determine if you need to
file
TAX RETURN FILING PURPOSE
• You may earn reportable income from various sources during a tax year
• When you work, you complete Form W-4 to indicate how taxes should
be withheld
NRAs have a mandatory Single, 1, NRA tax withholding
• By January 31 of following calendar year – tax reporting forms are filed
by institutions and reported & sent to individuals via mail or electronically
• General Rule: You either have too much tax withheld OR not enough
which is why you file a tax return
 If you over paid = REFUND
 If you did not have enough tax withheld = you OWE $
FEDERAL TAX
1.
2.
Internal Revenue Service (IRS) – www.irs.gov
There are 4 tax categories defined by IRS
INDIVIDUAL TAX STATUS
If you are an international student working at TU, or
received a travel award or scholarship, you need to
determine if you are a:
• Nonresident Alien for tax purposes or
• Resident Alien for tax purposes
If you are not sure, log into your Glacier to see:
https://www.arcticintl.com/portal/login.asp
If you forgot your login, click on Forgot Login
GATHER YOUR TAX FORMS
 Form W2
GATHER TAX FORMS
 Form 1042-S (not everyone gets one)
FEDERAL – HOW TO BEGIN
1. Collect your tax forms! Form W2, 1042-S
2. Do I have to file a tax return?
YES - If you earned more than $3,950 in 2014 and tax was withheld (Look at Box 2 on
your W2 Form)
NO - If you earned more than $3,950 in 2014 and tax was withheld
3. Educate Yourself about How to File
It’s your responsibility as F1/J1 student!
•
Review IRS videos on YouTube
•
Read Publications & Instructions for Forms
•
Social Media Updates
FILING REQUIREMENTS CHECK IRS WEBSITE!
http://www.irs.gov/Individuals/International-Taxpayers/Taxation-of-Nonresident-Aliens
• 8843 = Everyone
 For all F, J, M, and Q “exempt individuals”

Spouse and children (F2/J2)
• Requirements may change each year
 Currently no need to file if total income < personal exemption
and no tax was withheld
 If tax was withheld should file for refund
• State tax return
 See state tax agency requirements discussed below
FORM 8843
F, J, M, Q
All individuals
Rules for Signing &
Due Date
•
•
If submitting with tax
return, no need to sign
Due April 15th of each
year (or required date)
______________________________
Things to Note:
•
•
•
•
•
•
•
•
Put January – December of year
If no Tax ID #, leave blank
Follow instructions for name & address
All individuals complete Part 1
Teachers/Trainees go on to complete Part II
Students complete Part III
Leave Part IV & V blank (page 2)
RAs not required to complete
•
•
If no tax return
required, sign and mail
to address in
instructions
Due June 15th of each
year (or required date)
FORM 8843 – P. 2
Sign if filing alone (no tax return)
Don’t sign if submitting with tax return
Signing
when not
required
is not a
problem
http://www.irs.gov/Individuals/International-Taxpayers/Taxation-of-Nonresident-Aliens
FORM 1040NR-EZ
PAGE 1
Tips:
•
•
•
•
•
•
http://www.irs.gov/Individuals/Intern
ational-Taxpayers/Tax-Treaties
Reminder - Current Rule:
−
−
−
−
If person earns less than personal exemption
amount AND no tax withheld (Box 2 of W2)
Then no need to file tax return (just Form 8843)
If tax was withheld, should file to get full/partial
refund
If earned over personal exemption amount, must
file
Collect all tax reporting forms first! (W2,
1099)
Always file federal first, state second
Line 3 = Add total wages for all jobs in
past year
Line 5 = Scholarship income (1042-S)
Line 6 = Total amount exempt by treaty
(same amount as on p. 2)
Students from India may take standard
deductions; others cannot
 Treaty Information:
•
•
•
Line 7: Do the math!
Tax Table located in Instructions
Line 8 & 9: N/A
Determining Taxable Income
Source: Congressional Research Review
http://www.irs.gov/Individuals/International-Taxpayers/Taxation-of-Nonresident-Aliens
FORM 1040NR-EZ
PAGE 2
Tips:
•
•
•
•
•
•
Line B
 Where were they living (not
visiting) prior to coming to US
Line E
 F, J, M or Q status
Line F (for current visit)
 Ex: J1 to F1
Lines G & H
 OK to estimate
Line I
 What type of tax return filed in
previous year
Line J
 Only those who are eligible for
treaty benefits (refer to country
list by searching on IRS website)
NRA TAX FILING: RESOURCES
 Internal Revenue Service – NRA VITA Sites
http://www.irs.gov/pub/irs-pdf/p4152.pdf
 IRS Link & Learn for Foreign Students
http://www.irs.gov/individuals/students/article/0,,id=177686,00.html
 IRS Non Resident Alien Toolkit
http://www.irs.gov/pub/irs-pdf/p4152.pdf
 IRS Publication 901 – US Tax Treaties
http://www.irs.gov/pub/irs-pdf/p901.pdf
 IRS Publication 519 – US Tax Guide for Aliens
http://www.irs.gov/pub/irs-pdf/p519.pdf
 Glacier TaxPrep – Software for NRA Tax Filing! (Arctic International)
https://www.arcticintl.com/gtp.asp
Tax Agencies: State
•
•
Comptroller of Maryland – www.marylandtaxes.com
State of Maryland has different definitions for


•
Nonresident Alien
Resident Alien – where were you living at end of year
MD does not recognize tax treaties
State Taxes: iFile
www.marylandtaxes.com
Do I need to file a state return? Yes - if taxes
were withheld and:
• Single: Under 65 and you earned > $10,000
• Head of Household: < 65 and > $12,850
• Married (Jointly): < 65 and > $20,000
• Married (Separately): No age and > $3,900