INTERNATIONAL STUDENTS TAX WORKSHOP 2017

INTRODUCTORY ITEMS Did you have health insurance you purchased from the Health Insurance Marketplace?

INTRODUCTORY ITEMS Entered the U.S. in 2017? What country are you from? Tax Treaty Country? Type of Visa? Married to a U.S. resident or citizen in 2016? 5 year test

Nonresident Students Filing Requirements All F, J, M, and Q status holders must file a Form 8843 to substantiate non-residence and possibly a Form 1040NR-EZ or Form 1040NR.

FILING REQUIREMENT You must file Form 1040NR-EZ or 1040NR if you have: Wages or Scholarship Income Exempt by Treaty Wages of $4,050 or more Taxable Scholarship Income A Refund Due of Taxes Withheld If you received a Form 1095-A

Consequences of Failure to File You may lose a refund you are entitled to. You may jeopardize your immigration status. Nonimmigrant alien status requires that the individual not violate any U.S. laws, including tax laws.

International Students (F & J) Nonresident Alien Status Includes immediate family members All must file Form 8843

FORM 8843

Complete only if not required to file 1040 NR

BRIGHAM YOUNG UNIVERSITY - IDAHO LINE 9   BRIGHAM YOUNG UNIVERSITY - IDAHO 276 MANWARING CENTER, MAILSTOP 0775 REXBURG ID 83460-0775 (208) 496-1320 LINE 10 R. Mike Oswald – INTERNATIONAL SERVICES MANAGER

FORM 8843 Sign and date

Department of the Treasury Internal Revenue Service Center Mail To: Department of the Treasury Internal Revenue Service Center Austin, TX 73301-0215

If you received a Form 1095-A, you must file the Form 1040NR and you will need to complete the Form 8962 to include with your Form 1040NR.

FORM 1040NR

4,400 150 300

Treaty Exempt Income 04 $2,000

Taxable Income $960 15 $131

PLEASE NOTE: If you request a refund of tax withheld on a Form 1042-S by filing a Form 1040NR, the IRS will need additional time to process the return. Please allow up to 6 months from the the date you actually filed the 1040NR to receive any refund due.

Box 1

4,400

Amount on Line 11 is last year’s state refund plus $10

Box 2

$960

Box 2

$2,000

India - $6,300 Schedule A

Box 17

300

Everyone

59

W-2 Box 2 1042-S Box 7

150

$131

Finishing the Return Attach 8843, W-2 and 1042-S Sign & date Keep copy Mail by April 18

Mail To: REFUND: Department of the Treasury Internal Revenue Service Center Austin, TX 73301-0215 TAX DUE: Internal Revenue Service P.O. Box 1303 Charlotte, NC 28201-1303

IDAHO RETURN

Filing Requirements Nonresident – Income over $2,500. File Form 43. Any person who had Idaho income tax withheld can file even if not required to do so.

FORM 43

Wages & Taxable Scholarship Line 12 1040NR Ln 8 + Ln 12 1040 NR SCH - $960

Ln 23 – 1040NR

IDAHO SUBTRACTIONS IF YOU ENTERED A STATE TAX REFUND ON 1040NR, LINE 11, IT SHOULD BE SUBTRACTED OUT ON FORM 39NR. IF YOU PAID FOR HEALTH INSURANCE IN 2016, YOU CAN DEDUCT THE AMOUNT PAID ON FORM 39NR.

Ln 11 – 1040NR

Health Insurance Paid

Ln 38 – 1040NR Box 17 – W-2 India $6,300

7

300

Finishing the Idaho Return Attach Idaho Form 39NR Attach W-2s and 1042Ss Sign & date the return Attach complete copy of Federal Return Keep copy Mail by April 18th

Idaho State Tax Commission Mail To: Use Envelope in Packet or Mail To: Idaho State Tax Commission P. O. Box 56 Boise ID 83756-0056

SOCIAL SECURITY TAX

Social Security Tax You have on campus employment You are NOT subject to Social Security and Medicare tax withholding on your wages if: You have on campus employment You are authorized for Curricular or Optional Practical Training You are authorized for employment due to Economic Hardship

FICA REFUNDS When withheld in error: - Ask employer for refund. If employer is unable to refund these taxes, request statement. - If not refunded, use IRS Form 843 and Form 8316 to request refund.