Texas State University- San Marcos International Student Orientation - Nonresident Alien Tax Issues

Topics to be Covered Types of Student Visas Residency Status Tax Status Taxable Income Requirements if a Student will be earning Income Filing Annual U.S. Tax Return Contacts for Nonresident Alien Tax Issues at Texas State University?

Types of Student Visas used to enter the U.S F-1 – Issued to individuals for the primary purpose of studying. May be issued limited work authorization on campus. F-2 – Issued to dependents (Ex: Spouse and/or children of an F-1 Visa Holder). May be authorized to study but is “not” authorized to work.

Types of Student Visas used to enter the U.S (Cont.) J-1 – Exchange Visitor: Student – Visa Issued for the purpose primary purpose of studying. May be issued limited work authorization on campus. J-2 – Exchange Visitor: Dependents (Ex: Spouse and/or children of an J- 1 Visa Holder). Allowed to study and may work with BCIS authorization.

Residency Status NRA (Nonresident Alien) for tax purposes Present in the U.S. for the first 5 years – exempt years from FICA and Medicare Taxes RA (Resident Alien) for tax purposes Present in the U.S. for more than 5 years

Tax Status in the U.S. NRA (Nonresident Alien) – F-1 or J-1/J-2 Student who has been in the U.S. for less than 5 Years. If this student earns “Taxable Income” in the U.S., they must file a U.S. NRA Tax Return 1040NR or 1040NR-EZ RA (Resident Alien) – F-1 or J-1/J-2 Student who has been in the U.S. for more than 5 Years. If this student or their dependents earn “ Taxable Income” in the U.S., they must file a regular U.S. Tax Return 1040 or 1040-EZ

What is “Taxable Income” in the U.S.? Income (received from being employed on campus as a Student Worker or Graduate Teaching Assistant, Research Assistant or Instructional Assistant. Stipend paid to a Student on a Scholarship/Fellowship for Living Expenses (Ex. Student Athlete receiving a monthly stipend check) Cash Prize or Award won by a Student

Requirements if a Student will be receiving Income in the U.S. If working on campus, Schedule an Appointment with Sally Moss, Nonresident Tax Specialist to complete the required paperwork. If you received a scholarship for living expenses, Schedule an Appointment with Marcy Young, Tax Specialist to complete the required paperwork.

Requirements if a Student will be receiving Income in the U.S. (Cont.) Supporting Documents- to be brought with you to your appointment Passport page with expiration date of passport Visa I-94 I-20 or DS2019 Completed Foreign National Information form Social Security number or receipt of filing application for number

Requirements if a Student will be receiving Income in the U.S. (Cont.) During your appointment, you will be informed about Tax Treaties between the U.S. and 60+ Countries which may exempt some or all of the Federal Tax required to be deducted from your income.

Filing Annual U.S. Tax Return In late January of each year, you may receive a W-2 for wages earned and /or a 1042-S for Scholarships/Fellowships, Prizes/Awards and/or Tax Treaty Wages during the previous calendar year from the Payroll or Tax Specialist Offices Tax Returns must be filed by April 15 for income received for the previous Calendar Year ( January 1 – December 31) The International Office will you information regarding CINTAX software to be used to complete your tax return.

Who Handles “Employment” Nonresident Alien Tax Issues at Texas State University? Sally Moss, Nonresident Tax Specialist and Payroll Services Assistant Campus Office: J.C. Kellam Bldg (JCK), 5 th Floor, Payroll Office -Room 582 Phone Number: (512) Office Hours: Monday – Friday. 9 – 11:30 a.m. and 1:30 – 4:30 p.m. Please either call or for an appointment

Who Handles “Scholarship or Prize/Award” Nonresident Alien Tax Issues at Texas State University? Marcy Young, Tax Specialist Campus Office: J.C. Kellam Bldg (JCK), 5 th Floor, Director of Accounting Office - Room 520 Phone Number: (512) Office Hours: Monday – Friday. 9 – 11:30 a.m. and 1:30 – 4:30 p.m. Please either call or for an appointment

Sally Moss JCK 582 – (512) – Marcy Young JCK 520 – (512) –