INTERNATIONAL STUDENTS TAX WORKSHOP 2014

INTRODUCTORY ITEMS Entered the U.S. in 2014? Tax Treaty Country? What country are you from? Type of Visa? Married to a U.S. resident or citizen?

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: 1.Wages or Scholarship Income Exempt by Treaty 2.Wages of $3,900 or more 3.Taxable Scholarship Income 4.A Refund Due of Taxes Withheld

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 5 year test All must file Form 8843

FORM 8843

Complete only if not required to file 1040 NR

FORM 8843 Sign and date

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

FORM 1040NR

4,

04$2,000

15 $960 $131

Box 1

4,400

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

Box 2

$960

Box 2

04 $2,000

Box 17

300

Everyone

74

Box 2 Box 7

150

$131

Finishing the Return Attach 8843, W-2 and 1042-S Sign & date Keep copy Mail by April 15

Internal Revenue Service Center Austin, TX Mail To:

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

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

Ln 23 – 1040NR Ln 11 – 1040NR Ln 38 – 1040NR Box 17 – W-2

16

300

Finishing the Idaho Return Attach W-2s and 1042Ss Sign & date the return Attach complete copy of Federal Return Keep copy Mail by April 15th

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

SOCIAL SECURITY TAX

Social Security Tax NOT 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.