1. INTERNATIONAL STUDENTS TAX WORKSHOP 2016

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

4. INTRODUCTORY ITEMS Entered the U.S. in 2016? What country are you from? Tax Treaty Country? Type of Visa? Married to a U.S. resident or citizen in 2015? 5 year test

5. 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.

6. FILING REQUIREMENT You must file Form 1040NR-EZ or 1040NR if you have: 1.Wages or Scholarship Income Exempt by Treaty 2.Wages of $4,000 or more 3.Taxable Scholarship Income 4.A Refund Due of Taxes Withheld 5.If you received a Form 1095-A

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

8. 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.

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

10. FORM 8843

11. Complete only if not required to file 1040 NR

13. LINE 9 IDAHO STATE UNIVERSITY BOX 8038 POCATELLO ID 83209 (208) 282-5304 LINE 10 SHAWN BASCOM – INTERIM ASSISTANT DIRECTOR OF INTERNATIONAL PROGRAMS IDAHO STATE UNIVERSITY BOX 8038 POCATELLO ID 83209 (208) 282-5304

15. FORM 8843 Sign and date

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

17. FORM 1040NR

18. 4,400 150 300

19. 04 $2,000 Treaty Exempt Income

20. 15 $960 $131 Taxable Income

21. 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.

24. Box 1

25. 4,400

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

28. Box 2

29. $960

30. Box 2

31. $2,000

33. India - $6,300

34. Box 17

35. 300

39. Everyone

41. 64

43. Box 2 Box 7

44. 150

45. $131

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

51. 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 Mail To:

52. IDAHO RETURN

53. 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.

54. FORM 43

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

58. Ln 23 – 1040NR

59. IDAHO SUBTRACTIONS 1. IF YOU ENTERED A STATE TAX REFUND ON 1040NR, LINE 11, IT SHOULD BE SUBTRACTED OUT ON FORM 39NR. 2.IF YOU PAID FOR HEALTH INSURANCE IN 2015, YOU CAN DEDUCT THE AMOUNT PAID ON FORM 39NR.

60. Ln 11 – 1040NR

61. Health Insurance Paid

63. Ln 38 – 1040NR Box 17 – W-2

64. 8

65. 8

67. 300

69. 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

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

71. SOCIAL SECURITY TAX

72. 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

73. 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.