Income Tax Briefing
for
International Students
MARIST COLLEGE
Center for Multicultural Affairs
Why ?
• Federal government regulation for all
residents and non-residents
• Money is used to fund public works and
services
Form 8843
• International students and scholars must
report their presence in the United States
• Form 8843 must be filed by all individuals on
F-1 visa, or J-1 visa, and their dependents,
even if they have not earned
any income in the U.S.
Form 1040NR-EZ
• Form 1040NR-EZ is the tax return form most
frequently used by international students in
United States. If you were a nonresident
student during 2014 who had any U.S. source
of income in 2014, you must file your tax
return on IRS Form 1040NR-EZ or
1040-NR for more complex
situations
Where to Mail the Forms
Department of the Treasury
Internal Revenue Service Center
Austin, TX 73301-0215
Please Note
• Marist College staff are neither qualified nor
permitted to give individual tax advice.
• Students with complicated tax situations may
wish to consult with a tax preparation service,
professional tax accountant, or tax attorney
who is knowledgeable about nonresident tax
law.
2014 Tax Requirement
• Any international students receiving a taxable
scholarship i.e. room and board and
• If they do not have a Social Security Number
and are not eligible to apply for one (meaning
not working) must apply for an Individual Tax
Identification Number (ITIN)
• Once they receive a Social Security Number,
they should NOT use the ITIN
Qualified Education Expenses
• For purposes of tax-free scholarships and
fellowships, these are expenses for: Tuition
and fees required to enroll at or attend an
eligible educational institution, and
• Course-related expenses, such as fees, books,
supplies, and equipment that are required for
the courses at the eligible educational
institution. These items must be required of
all students in your course of instruction.
Expenses That DO NOT Qualify
•
•
•
•
•
Room and board
Travel
Research
Clerical help or
Equipment and other expenses that are not
required for enrollment in or attendance at an
eligible educational institution.
ITIN Procedure
• Form W-7 Application (available at www.irs.gov)
• Copies of identity and foreign status
documentation
• Copy of DS-2019 Certificate of Eligibility for
Exchange Visitor Status (J-1 Status) OR
• Copy of 1-20, Certificate of Eligibility for
Nonimmigrant Student Status (F-1 Status)
• Other supporting documents necessary to meet
the Form W-7 application requirements
Where to Enter the Information
• Form 1040NR-EZ. If you file Form 1040NR-EZ,
report the taxable amount on line 5
• Generally, you must report the amount shown
in box 2 of Form(s) 1042-S
• See the instructions for Form 1040NR-EZ for
more information.
Mailing ITIN Applications
• ITIN applications should be mailed to:
Internal Revenue Service
ITIN Operation
P.O. Box 149342
Austin, TX 78714-9342
Websites for Additional
Information about Taxes
Government Sites:
www.irs.gov
www.tax.ny.gov
University Site:
www.binghamton.edu/isss/taxes
New York State Income Tax
• The State of New York also collects income tax
which is much less than Federal income tax
• Your refund will be very small
• For information on how to file, check:
http://www.tax.ny.gov/
Tax Day
April 15
Submit tax forms on or before this date