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NON-RESIDENT ALIEN TAXPAYERS Instructions for Tax Year 2015

Getting Started You must postmark your federal and state tax returns by 11:59 pm on Monday, April 18, The sooner you file your tax returns, the sooner you will receive any refund for which you may be eligible. Make all letters and numbers very clear and legible on your tax returns. Use pen, not pencil, to prepare your returns. Staple a copy of your W2 and/or 1042S to your federal 1040NR or 1040NR-EZ.

Getting Started Be sure to use the exact name and social security number or taxpayer identification number that appears on your social security card or ITIN notice. Your must sign your tax returns before you mail them to the IRS and the Michigan Department of Treasury. An unsigned tax return is not a valid return. You are signing your tax return under penalties of perjury, so it important to be honest in your preparation of your return. Always make a copy of your tax returns and supporting documents before you mail them. Keep these copies as part of your personal records for at least four years in case the IRS or the Michigan Department of Treasury has questions about the returns you filed. It’s not a bad idea to keep them for an even longer period of time. Make sure you put proper postage on the envelope containing your tax return. A return sent with insufficient postage will not be delivered to the IRS or the Michigan Department of Treasury.

Overview City of Lansing income tax obligations; Review of year end statements; Review of your nonresident status; Completing your 2015 federal income tax return; and Completing your 2015 state of Michigan income tax return.

Did you live or work in the City of Lansing in 2015? If you lived or worked within Lansing city limits in 2015, you may need to file a City of Lansing income tax return. We are not completing City of Lansing income tax returns today. If you lived or worked within the City of Lansing city limits, contact the City of Lansing to determine if you must file a return. (517) If you are required to file a City of Lansing return, you must file by April 30, 2016.

Types Of Year-End Statements Form W-2 shows how much you earned in It also shows how much federal and state income tax have been withheld from your wages by your employer. This is what a typical W-2 looks like, although yours may look somewhat different. Even if your W-2 looks different that the example shown here, the box numbers will always be the same.

Types Of Year-End Statements Form 1042-S Foreign Person’s U.S. Source Income Subject to Withholding – This document shows amounts that are paid to foreign persons for various types of income categories. Not all nonresident alien taxpayers will receive this document. You may receive one if you were the recipient of a scholarship.

Types Of Year-End Statements Form 1099-G is a form used by a governmental agency to show certain types of amounts paid to you during If you received a tax refund last year from the State of Michigan or another state, the state may have sent you a 1099-G. Depending upon your circumstances, you may not have to report this income.

Types Of Year-End Statements Form 1099-DIV reports any dividends you received in Note: Credit unions refer to interest as dividends, the 1099-DIV is not used to report credit union dividends. Credit unions will report dividends on a INT. This form may not have been mailed to you, and you may have to retrieve this amount from your credit union’s website. For example for the Michigan State University Federal Credit Union, you would go to

Types Of Year-End Statements Form 1099-INT shows how much bank (or credit union) interest you earned during the tax year. If you earned less than $10 in bank interest in 2015, the bank was not obligated to report it to the IRS.

Types Of Year-End Statements Form 1099-MISC is used to show any miscellaneous income you may have received from work or other parties. If you are an independent contractor and not an employee, payments made to you for your services are reported on a 1099-MISC.

Types Of Year-End Statements Form 1098-T is used by an educational institution to report qualified tuition payments you made in A 1098-T is used by resident alien taxpayers to claim an education credit as well as to substantiate an educational deduction. A non-resident alien taxpayer is not eligible to claim a federal education credit.

Types of Year-End Statements Form 1095-B is used to report health coverage as required by the Affordable Care Act. Nonresident aliens are not subject to the Affordable Care Act and will not need this form to complete their tax return.

GLACIER Tax Prep Software You will need to create a Username/Password to access the GLACIER Software. Select “Create New Account”

GLACIER Tax Prep Software The Access Code was given to you on a label when you signed in this morning.

GLACIER Tax Prep Software Once you have created a Username and password, please log in to the GLACIER Tax Prep Software.

GLACIER Tax Prep Software Step 1: Determine Residency Status. This step is very important because your residency status will determine which tax forms you need to file.

Determining Residency Status: Personal Please enter your personal information in the lines provided. You must enter information onto any line with a red asterisk next to it Note: In general, your Country of Tax Residence will be the country where you resided directly prior to coming to the US. Otherwise, your Country of Tax Residence is generally the same as your Country of Citizenship.

Determining Residency Status Next, you will need to enter information regarding EACH TIME you were present in the United States.

Determining Residency Status If you were present in the United States between December 31, 2015 and January 1, 2016 you will check the box “Still In US” and will not need to give a Date of Exit.

Determining Residency Status You will be given an opportunity to review the residency status information that you entered. If that information is correct, click the “Next” button at the bottom of the screen. The software will then inform you of your residency status for 2015:

Determining Residency Status If the software indicates that you were a RESIDENT for 2015, please raise your hand and someone will come assist you. If you are given the designation of NONRESIDENT ALIEN, click “Go To STEP TWO” at the bottom of the screen.

Entering Income Statement Information Next you will be prompted to enter information from any income statements you received from an employer, educational institution (such as Michigan State University), or from another source. You may have more than one type of year end statement to enter information about. Once you have entered information from all of your year end statements click “Next” at the bottom of your screen.

Sample W-2 Statement Transfer any information included on your income statement into the GLACIER Tax Prep Software exactly as it appears on the W-2.

Sample W-2 Income Statement You must also indicate at the bottom of the page where the income was earned. If you worked for Michigan State University you will select “College or University.”

Income Tax Treaty Benefits The GLACIER Tax Prep Software will let you know if you are eligible for benefits under an Income Tax Treaty. When you click “Next” at the bottom of the page, you will see a summary of Total Income from US Sources – if this information appears to be correct, please click “Go To STEP THREE” at the bottom of the page.

Income Tax Treaty Benefits

Enter Your U.S. Address Enter the requested information and click “Next.”

Enter Your Address in Your Home Country Enter the requested information and click “Next.”

Enter Your U.S. Issued Taxpayer Identification Number If you know your Social Security Number or ITIN, enter it on the line provided, or If you DO NOT have an SSN or ITIN, check the box to apply for one now and click next.

General Information Enter your marital status as of December 31, 2015 and click “Next.”

Academic Institution Details This is all information that you will need. We cannot provide these details to you. Your responsible officer is most likely your supervisor or your main contact person at MSU. Note: This is a SAMPLE – do not use this information for your return.

Student Loan Interest This information only applies if you paid interest on a loan that was used to pay for educational expenses.

Additional Information If you contributed any money to a U.S. charity, please list it on the line provided.

Additional Information Enter any estimated federal income tax payments you made for Include any overpayment that you applied to your 2015 estimated tax from: Your 2014 return, or An amended return (Form 1040X) 1040-ES estimated tax payments form.

Additional Information Please answer the questions regarding green cards and U.S. citizenship.

Additional Information Prior Year Tax Return Issues: Please answer the question regarding prior year tax returns if you have previously filed a U.S. tax return. If you do not know what form you filed in a prior year, you will want to make your best guess. If you attended this seminar last year you most likely filed a 1040NR-EZ.

Additional Information

Income Tax Treaty Issues If you attended last year’s seminar and claimed the tax treaty exemption, select yes. If this is your first year filing a tax return, select no.

Additional Information State Tax Payments Please answer the question as prompted, and then click “Next.”

Refund or Payment Determination The software will then tell you if you are due a refund or if you owe money to the Internal Revenue Service. If you are due a refund you can decide if you would like the refund direct deposited into your bank account, or if you would like to receive a check in the mail. You will also need to check the box acknowledging that you have to print, sign, and mail your return in to the Internal Revenue Service for processing.

Refund or Payment Determination

Direct Deposit Fill in direct deposit information if you want your refund to be deposited directly into your bank account. Be accurate! Neither the IRS nor your financial institution will confirm bank account information before depositing. If you put down the wrong account number, it will be deposited into someone else's account and can be very difficult to get back!

Direct Deposit

Form 8843 If you have a spouse or a child who is on a J2 or F2 Visa, you will need to fill out a Form 8843 with their information included on it even if you cannot claim them as a dependent. GLACIER will provide you with the necessary Form 8843 for your spouse and children even if you cannot file jointly or claim dependents.

Save and Print Documents You will be able to open your return using Adobe and can print at your convenience. Even if you do not print or save your return at this time, please click “Next” at the bottom of your screen. The next page will indicate to you that you need to file a Michigan income tax return in addition to your federal tax return.

Finishing Up Be sure to PRINT, SIGN, and DATE your tax return before submitting it to the IRS. Send both the 1040NR or 1040NR-EZ and Form 8843 together to the IRS. Staple IRS copy of W-2 and a copy of any 1042-S to the front left-hand side of the return. We will hand out envelopes at the end of the seminar (after we complete the Michigan return). If you expect a refund, mail Form 1040NR or 1040NR-EZ to: Department of the Treasury Internal Revenue Service Austin, TX If enclosing a payment, mail Form 1040NR of 1040NR-EZ to: Internal Revenue Service P.O. Box 1303 Charlotte, NC Make your check or money order payable to “United States Treasury” for the full amount due. Include your SSN or ITIN and “tax year “ on the memo line.

MICHIGAN 1040

Filing Form MI-1040 Your federal income tax return is not the only thing you have to pay attention to – if you received income in Michigan during 2015, you also must file a MI This presentation will only assist with filing your Michigan return if you only worked in Michigan in If you worked in Michigan and another state, you cannot use this presentation to file your Michigan return. If you worked in multiple states, you should go to each state’s website to find instructions on how to file your returns. Enter only whole dollar amounts on your returns – for 50 cents and more, round up. For 49 cents and less, round down. Complete this form AFTER you have completed your 1040NR or 1040NR-EZ – you will use the information calculated on your federal return to prepare your Michigan return.

Michigan Forms The Glacier software does not complete state income tax returns, so we will need to complete the Michigan tax forms by hand. Because we are not using a software, it is very important that you pay attention and follow along closely. We will be switching between the four forms and it can be confusing.

Michigan Forms To complete your Michigan tax return, you will need the following forms: MI-1040 Schedule W Schedule 1 Schedule NR Federal Form (1040NR or 1040NR-EZ) Completed in Glacier (saved as a PDF from Glacier) IMPORTANT! You must save the PDF forms to a flash drive or your desktop. Do NOT fill in the forms when the forms are open in a web browser. If the forms are completed while in a browser all the information will be deleted when the document is saved or downloaded and you will have to start over.

Filing Form MI-1040 This return is due for filing with the Michigan Department of Treasury by Monday, April 18, 2016.

Form MI-1040 Line 1-3 Fill in your personal information in the boxes provided (1 through 3) Line 4 Because you are a nonresident, enter

Form MI-1040 Line 5 Indicate whether you wish some of your taxes to go to the State Campaign Fund.

Form MI-1040 Line 6 Leave this box blank. This line only applies to individuals in a specific trade.

Form MI-1040 Line 7 Your filing status should match the filing status you selected on your Federal return. You are considered married even if your spouse does not live in Michigan.

Line 8: Michigan Residency Status Non-Resident Out-of-state and international students who live in Michigan while they are attending school are not considered Michigan residents or part-year residents and should file as non-residents. You must file a Schedule NR (instructions are later in this presentation.)

MI 1040 Line 9 Exemptions. Report the number of exemptions you claimed on your federal return, and multiply that number by $4,000 to obtain the exemption amount Michigan will give you for Carry that figure down to the bottom of line 9(e). Generally, non residents have only one exemption. Line 10 Adjusted Gross Income. Carry over your adjusted gross income from your federal return (line 36 of the 1040NR – OR – line 10 of 1040NREZ).

MI 1040

Lines 11 and 13 Additions and Subtractions. Amounts on Line 11 and Line 13 will be calculated on Schedule 1. If a Schedule 1 is used, it must be included with your return. Some students have a subtraction from their Michigan income. If you added in a state tax refund (a 1099-G form) on line 10 of your federal return, you can subtract that amount on line 13 of your Michigan income tax return.

Lines 11 and 13: Additions and Subtractions

Form MI-1040  Line 12  Total lines 10 and 11.  Line 14  Determine “income subject to tax” on line 14. Subtract line 13 from line 12.  If line 13 is greater than line 12 enter “0”.  Line 15  Enter your exemption amount from line 9e on line 15.

Form MI-1040 Line 16 Subtract line 15 from line 14 to determine your Michigan taxable income. If line 15 is greater than line 14, enter “0”. Line 17 Multiply line 16 by the tax rate (.0425 for 2015) and enter the result on lines 17. If you have no non-refundable credits (e.g., income tax paid to Michigan cities), carry the amount entered on line 17 down to lines 20 and 21.

Form MI-1040 Line 23 Report any use tax you may owe the State of Michigan. Enter use tax due from Worksheet 1 on page 9 of the instructions. Use tax applies to tangible personal property you purchased and were not charged Michigan sales tax on. This often includes purchases made from out-of-state retailers. Use tax is also due on vehicles, off- road-vehicles, mobile homes, aircraft, snowmobiles, and watercraft purchased or transferred by an individual or business from anyone who is not a licensed dealer or a retailer.

Form MI-1040 Line 24 Add lines 21, 22, and 23. In most cases this will be the amount that you entered on line 21. Enter the total on Line 24.

Schedule W This schedule is a substitute for stapling copies of your W-2’s to your Michigan return. Transfer the information from your W-2, 1042-S, 1099’s, or any other forms that report Michigan withholding to Schedule W. In Table 1, enter the information from each W2 and/or 1042-S form you received. In Table 2 enter the information from each 1099 form you received. Do NOT enter 1099-G forms in Table 2. You do not need to include 1099-G forms on the Schedule W. Table 3 should be left blank. Line 7 - Add lines 4, 5, and 6. Enter this sum from line 7 on Schedule W to your MI 1040 on lines 29 and 31.

Schedule W

Michigan Schedule NR If you are a non-resident of the state of Michigan, you need to also complete Schedule NR (a non-resident schedule) – send this schedule in as part of your Michigan return. Any number entered into Column A must also be entered in Column B. Also, because you only worked in Michigan in 2015, nothing will be entered into Column C

Michigan Schedule NR

Fill in your name and social security number/ITIN. Check the “non-resident” box in 4a. If your employment was only in Michigan during 2015, the amounts in columns A and B will be identical. Line 5 List your W-2 wages (and information from 1042-S forms) on line 5, column A and if it was earned in Michigan in column B. Line 6 List your total interest and dividends in column A. Enter the amount of interest earned in while a resident of Michigan in column B. Lines 7-11 Enter any income that you received that falls under these classifications in the correct column.

Line 12 Add lines 5 through 11 in each column. Line 13 Enter any adjustments from your Federal Most likely this line will be left blank. Line 14 Subtract line 13 from line 12. Michigan Schedule NR

Line 15 Enter the amount from MI-1040 line 9e. Line 16 Enter the amount from line 14 column B. Line 17 Enter the amount from line 14 column A. Line 18 Divide line 16 by line 17. Line 19 Multiply line 15 by the percentage on line 18 and enter the amount on line 19 and on MI-1040 line 15. If all of the income that you made was in MI this should be the same as the amount already entered on line 15.

Refund or Tax Due Line 31 Add lines 25, 26, 27b, 28, 29, and 30. Line 32 If line 31 is less than line 24, subtract line 31 from line 24. This is the amount that you owe the state of Michigan. Line 33 If line 31 is greater than line 24, subtract line 24 from line 31. Enter this amount on lines 33 and 35. This is the refund amount you are requesting from the state of Michigan.

Direct Deposit If you want any state of Michigan refund to be directly deposited into your bank account, complete the information in the “direct deposit” area at the bottom of the second page of the return. Be accurate! Neither the State of Michigan nor your financial institution will confirm bank account information before depositing. If you put down the wrong account number it will be deposited into someone else's account and can be very difficult to get back!

Completing Your MI Return Be sure to sign and date your tax return at the bottom of the second page. If you expect a refund, mail your return to: Michigan Department of Treasury Lansing, MI If you must pay, mail your return with payment to: Michigan Department of Treasury Lansing, MI Make your check payable to “Michigan Department of Treasury.” Write your SSN or ITIN and “tax year 2015” on the memo line.

Envelopes Please listen to this announcement to determine which envelope you need to send out your tax returns.

Where do I send my forms? Federal – IRS income tax returns: 1040NR or 1040NREZ 8843 Copy of W2, 1042-S State of Michigan income tax returns: MI-1040 Schedule W Schedule NR Schedule 1 (if used) Copy of 1040NR or 1040NREZ (Write COPY on each page at top)