1. INTERNATIONAL
STUDENTS
TAX WORKSHOP
2017

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

4. 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

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:
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

7. 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.

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

9. FORM 8843

10. Complete only if not required to file 1040 NR

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

14. FORM 8843
Sign and date

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

16. 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.

17. FORM 1040NR

18. 4,400
150
300

19. Treaty Exempt Income 04
$2,000

20. Taxable Income
$960 15
$131

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
Schedule A

34. Box 17

35. 300

39. Everyone

41. 59

43. W-2
Box 2
1042-S
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. Mail To: REFUND: Department of the Treasury
Internal Revenue Service Center
Austin, TX
TAX DUE:
Internal Revenue Service
P.O. Box 1303
Charlotte, NC

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

58. Ln 23 – 1040NR

59. 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.

60. Ln 11 – 1040NR

61. Health Insurance Paid

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

64. 7

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

71. SOCIAL SECURITY TAX

72. 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

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.