ISS - Tax

TAX FILING INFORMATION

Be advised that all international students and scholars (and where applicable associated dependents) must file the appropriate US and Alabama State income tax forms each year in compliance with US and State Income tax laws. The information below is provided as an overview and may not reflect changes, additions or other modifications applicable to filling income taxes at the federal or state levels. Each individual student and scholar is responsible for ensuring that they have secured and verified the information appropriate and relevant to their INDIVIDUAL and family circumstances for US and State of Alabama income tax purposes.

FAILURE TO FILE THE APPROPRIATE US AND STATE INCOME TAX RETURNS MAY CAUSE YOU TO LOOSE FUTURE IMMIGRATION BENEFITS and may subject you to additional penalties including but not limited to fines and collections fees.

CINTAX ACCESS INFORMATION (available February 2009)

Who Must File
When
Where

Sample Forms

IMPORTANT INFORMATION regarding TAX FILING and TAX ASSISTANCE:

CINTAX software will be available in February 2009 for tax year 2008 to assist you in completing your Non-Resident Tax Forms. International students and scholars will receive an email from OIE letting you know when this software is available.

Due to the lack of available resources, this year there will be NO VITA tax assistance program available for AU international students and scholars. All advising will take place through the CINTAX toll free numbers.

OIE staff will be unable to accept any walk in or phone-in tax advising questions. US IRS regulations prohibit such advising without first becoming VITA trained and certified.

The following information is provided as a general summary and should not be considered to be definitive to individual cases. All students and scholars should check with the appropriate US IRS or State of Alabama Income Tax materials and advising centers for information relevant to their specific situations.

REQUIRED TAX FORMS to file: (Most students, scholars, dependents will use forms below):

Federal Tax Forms for Non-Residents:

1. FORMS: 8843, 1040NR, 1040NR-EZ

2. Use the CINTAX Software provided by AU Office of International Education (OIE) to complete these forms. This software will calculate treaties, whether or not you can claim dependents, etc.

3. If you need the IRS website, it is: www.irs.gov

State Tax Forms for Non-Residents:

1. FORM: 40NR

2. Click here select individual information

3. Find 2006 forms and “Calculate/Fillable Form 40NR”, select “CAL/FILL FORM 40NR”

FOR STATE OF ALABAMA TAX PAYER ASSISTANCE SERVICES IN AUBURN/OPELIKA GO TO: http://www.revenue.alabama.gov/incometax/auburnopelika.html http://www.revenue.alabama.gov/incometax/tpservcenters.html

EXCEPTION: THIS WILL APPLY TO VERY FEW STUDENTS, SCHOLARS OR DEPENDENTS: If you have been informed by Tammy Morgan, AU Non-Resident Tax Specialist that you are a Resident for Tax Purposes. You will need to file RESIDENT TAX forms, found at: Federal, State of Alabama. Need Assistance: Call RESIDENT IRS VITA SITE COORDINATOR: Sue Porter, (334)821-8336 for an Appointment. No Walk-ins. Location: Alabama Council on Human Relations, 319 W. Glenn Ave, Auburn, AL.

BY WHEN?

Federal and State Taxes Due: April 15th of each year. For specific deadline please go to the US IRS web site tax filing information.
Exception: Only filing Federal Tax Form 8843 (no income earned) please check the link above.

WHO MUST FILE NON-RESIDENT FEDERAL TAX FORMS? (ALMOST EVERYONE! AND EVERYONE LISTED BELOW CAN USE CINTAX Software)

Individuals with F-1, F-2, J-1, or J-2 status
Individuals who are non-resident for tax purposes (applies to most individuals in #1 above)
Must file Form 8843, even if NO income has been received in 2005 (this includes F2, J2 dependents).
Must file Form 1040NR or 1040NR-EZ if received salary, stipend, scholarship or other payment for services from U.S. sources during 2005

WHO MUST FILE NON-RESIDENT ALABAMA TAX FORMS? (See “SHORTCUT TO TAX FORMS” in box above)

Individuals who received salary, stipend, taxable scholarship or other payment for services form U.S. sources during 2005 and filed Federal Tax Form 1040NR or 1040NR-EZ.
Must file as non-resident: FORM 40NR

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DOCUMENTS YOU NEED TO COMPLETE YOUR TAX FORMS: You must be able to look at the following documents while filling out your tax forms and using tax software:

(1) passport

(2) immigration documents

(3) previous tax year earning statements (IRS Form W-2 and/or IRS Form 1042-S) you receive these in January of each year from all employers/granting agencies you were affiliated with during the previous tax year

(4) all interest statements from your bank (Form 1099) for the tax year you will be filling for,

(5) A copy of your previous year federal and state tax returns (if you filed taxes last year)

(6) Any other relevant information about charitable contributions, income, expenses.

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POINTS TO REMEMBER BEFORE MAILING:

1. Make Photocopies Of All Your Forms For Your Files Before Mailing!

2. Sign And Date All Forms, And Remember To Attach A Check If You Owe Money!

3. Choose Direct Deposit if you are getting a refund.

4. If you choose to receive a check instead of direct deposit: Your mailing Address must be Legible And Correct (Including Any Apartment, Building And Street Numbers As Well As Zip Codes), otherwise your check will be returned to the IRS.

WHERE? MAIL TAX FORMS TO:

Federal Tax Forms for Non-Residents:	Check with CINTAX and the US IRS web site
State Tax Forms for Non-Residents:	Check with the Alabama Department of Revenue

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SUMMARY OF NON-RESIDENT TAX FORMS

TIME

FORM(S)

When you first arrive in the U.S.

Complete Form W-7 or SS-5
These forms are used to apply for a Social Security Number or and individual Taxpayer Identification Number; see separate handout.

When you begin a new job

Complete Form W-4
Provided by your employer; helps the employer calculate how much tax to withhold from your salary; give to your employer.

Complete Form8233
Provided by your employer via AU; used to claim exemptions from withholding taxes due to a tax treaty; give to your employer; a new form must be completed each year.

When you receive a scholarship

Complete Form W-8BEN
Provided by AU; to claim exemption from withholding taxes due to a tax treaty; give to scholarship source; good for three years.

Late January /Early March

Receive Form W-2 and/or 1042-S
Employer gives you this form to give you a record of total amount earned and total tax withheld in previous year; use form to complete tax return.

Before April 15 (If you have U.S. source compensation or scholarships)

(NOTE: Due date may change slightly if April 15 falls on a weekend).

Complete Form1040NR (or 1040NR-EZ)("Tax Return")
Report your income to the IRS and calculate your correct tax; request refund or pay additional tax if necessary; mail to IRS.

Complete Form 8843
Must be completed by all F and J non-residents filing a 1040NR or 1040NR-EZ; send to IRS with Tax Return.

Complete Alabama Form 40NR
Report your income earned in Alabama to the AL Dept. of Revenue; request refund or pay additional tax if necessary; mail to AL Dept. of Revenue

Before June 15
(if you have no U.S. source income)

Complete Form 8843
Must be completed by all F-1, J-1 and J-2 non-residents to report non-resident status; send to IRS.

File at least 6 weeks after you have filed your Federal Tax forms, to avoid a delay in processing.

Complete Form 843

“CLAIM FOR REFUND AND REQUEST FOR ABATEMENT”

USE THIS FORM IF YOU ARE AN F-1 OR J-1 STUDENT AND SCHOLAR AND SOCIAL SECURITY TAX OR MEDICARE WERE WITHHELD IN ERROR FROM YOUR PAY. NOT APPLICABLE TO J-2s.

See “Form 843 Attachment (Info)”, “FORM 843”, “FORM 8316”.

The information above is provided as a general summary and should not be considered to be definitive to individual cases. All students and scholars should check with the appropriate US IRS or State of Alabama Income Tax materials and advising centers for information relevant to their specific situations.

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