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Do I (or my dependents) need a Tax ID Number (ITIN) or a SSN to file?
If you do not already have a SSN, you must obtain an ITIN from International Faculty and Scholar
Services on the third floor of Bizzell Hall West. Remember to bring all of your immigration
documents. Only get an ITIN for those individiuals that are allowable as a dependent if you
are filing a 1040NR. If you are filing a regular 1040 return, then you will be required to
obtain ITIN for your dependents and spouse. The IRS has recently announced that F and J
visa holders who have no US-source income, and thus file only the Form 8843, need neither an
SSN nor an ITIN to file Form 8843.
Both forms 1040NR-EZ and 1040NR ask for Social Security
numbers or taxpayer identification numbers. Is this the same as the number I was issued
by the university when I was admitted? It has the same number of digits.
No. All F-1 and J-1 students, and J-2 dependents, who are employed in the United States
should have a Social Security Number (SSN) issued by the Social Security Administration.
Since a US tax identification number is needed in order to file a tax return, and you
are not eligible for a SSN without an offer of employment, any students or dependents who
will not work and do not already have an SSN must obtain an Individual Taxpayer
Identification Number (ITIN) from the IRS.
How do I obtain an ITIN?
To apply for an ITIN from IRS, complete Form W-7,
Application for IRS Individual Taxpayer Identification Number and take it in person,
along with your passport and other identifying documents, to
International Faculty and Scholar Services (IFSS), located on the third floor of Bizzell
Hall West. Please refer to Topic 857 -
Form W-7 for more information on ITIN.
How does CINTAX work?
Texas A&M has contracted with Arctic International to provide our students access to
online software, called CINTAX, that will assist you
in preparing your U.S. income tax return. International Student Services (ISS) will send
access information and the password to the TAMU email account of all international students.
An instruction sheet is available for download, as well as online support, to assist you in
completing the forms. CINTAX will generate forms (1040NR-EZ,
1040-NR, 8843) only for those eligible to file as Nonresident Aliens. For more information
on CINTAX please refer to
CINTAX - Free Tax Preparation Software page.
How do I determine if I am a Nonresident or Resident for tax
purposes?
Most international students and their dependents qualify as Nonresidents for tax purposes.
Generally, an international student (F or J) would qualify as a Resident for tax purposes
only after being in the U.S. for more than five calendar years. CINTAX
will determine your tax status based on how you answer certain questions. If you are
unsure of your tax status, you may refer to the
Substantial Presence Test.
If I have U.S. income other than bank interest, which form should I use:
1040NR-EZ or 1040NR?
Most students will find that they can use the 1040NR-EZ, which is shorter and easier to
complete than the 1040NR. Whichever form you use, you must also complete Form 8843. However,
there are some rules and limits for use of the 1040NR-EZ. You may use the 1040NR-EZ if all
the conditions listed in Form 1040NR-EZ section
apply to you.
Does Texas have a state income tax?
No. Texas does not have a state income tax. Be aware, however, that if you lived in
another state for part or all of 2008, prior to coming to TAMU, and that state does
have a state income tax, you will need to file that state’s tax forms. Note that
some states have special forms for individuals who were only part-year residents.
CINTAX does not generate state income tax forms, but
only alerts you if it determines you may have a state filing obligation.
I have received a form 1042. Do I include this income on my 1040NR
or 1040NR-EZ?
1042 income is reported on the 1040NR or 1040NR-EZ in different ways depending on the
type of income it is. Look at the income code in column (a) of the form. An income
code of “15” is for a scholarship or fellowship, which would not be included
as part of your wages. An income code of “19” refers to a tax
treaty amount, which would be reported as part of your wages. It is recommended that you
refer to the IRS and online help with CINTAX to determine your
specific reporting requirements.
I am an F-1 or J-1 student and I had no US income (wages or scholarships)
during 2008, or my only US income was bank interest. Do I need to file any tax forms?
Yes. You need to file Form 8843. This is the only form you will need to complete if you earned no
income (wages or scholarships) or only earned bank interest. F-1 or J-1 students with US income
from other sources, in addition to bank interest, such as dividends from stocks, wages,
scholarships, fellowships, prizes, or awards will need to file form 1040NR or 1040NR-EZ
(if Nonresident for tax purposes), in addition to the 8843.
How do I complete Form 8843?
All F-1 and J-1 students filing Form 1040NR or 1040NR-EZ must also complete
and attach Form 8843. If you or your dependents had no US income, or the
only U.S. income was bank interest, you only have to complete Form 8843. If you are a
student, complete only Part I and Part III. Part II is used only by full time faculty
or staff members in J-1 status. Part IV and V should also be left blank. For non-student
J-2 and F-2 dependents, only Part I is completed.
I am a new student for the Spring 2009 semester but arrived in the
US in late December 2008. Do I need to file any tax forms?
Yes. If you are in F-1 or J-1 status, or an F-2 or J-2 dependent, and were in the US for
any part of 2008 (even if it was just a few days or even just part of December 31) you will
need to file a tax form. If you had no US income in 2008, you will only need to file
Form 8843.
What about my F-2 and J-2 dependents?
All F-2 and J-2 dependents, whether or not they are students, must file Form 8843
even if they had no US income of any kind for 2008, or if the only income they had was
from bank interest. If there was any other US income, they will need to file 1040NR
or 1040NR-EZ (if Nonresident for tax purposes), in addition to the 8843.
I am married, but my spouse lived outside of the U.S.
during all of 2008. Do I file married or single?
You can only file as Married Filing Separate. Single is only for individuals that
are not married by the end of the tax calendar year.
I am married, but my spouse lived in another U.S. state
during all of 2008. Do I file married or single?
You can only file as Married Filing Separate. Single is only for individuals that
are not married by the end of the tax calendar year.
I am on Practical Training and my employer has withheld Social
Security/Medicare taxes. How can I get a refund?
F-1 students, who qualify as nonresident aliens for tax purposes, are exempt from Social
Security/Medicare taxes [direct employer to
Aliens Employed in the U.S - Social Security Taxes].
This is the case even if you are on Curricular or Optional Practical Training. In the event
that you discover your employer is withholding Social Security/Medicare taxes (check your
monthly pay stub), approach the employer to request this withholding end and ask if the employer
will reimburse the amount already withheld. If your employer is unwilling to provide a refund,
you may file Form 843, Claim for Refund and Request for Abatement, directly to the IRS. If you
are now a resident for tax purposes then you are no longer exempt from this withholding.
My bank (or credit union) mailed me a form 1099, indicating
the amount of interest I earned on my savings account in 2008. Do I need to include
this amount on my income tax forms?
Nonresidents for tax purposes do not include certain US sourced interest income in
their gross income. This includes interest generated from savings accounts, money
markets, and certificates of deposit. You may keep the 1099-INT for your own
reference, but it does not need to be filed. Residents for tax purposes may not
exclude interest income.
If my country has a tax treaty with the US, does that mean I do
not have to file any tax forms?
No, you still must file a tax return. If you earned any income in 2008, you must file
either 1040NR or 1040NR-EZ. If you earned no income you would file only form 8843.
I am a student from India, and I have heard that my
country’s tax treaty allows me to claim the standard deduction, but I can find
no additional information about this benefit.
Information on this benefit can be found in IRS Publication 901 US Tax Treaties. Students
from India have the choice of itemizing their deductions or taking the standard deduction
amount. By claiming the standard deduction, you cannot claim any itemized deductions, such
as state and local taxes.
How do I inform payroll that I am eligible for a tax treaty
benefit?
In order to claim tax treaty benefits, you must file form W-8BEN or form 8233
with your employer. The W-8BEN is for non-service (e.g. non-employee) scholarship/fellowship
income, and the 8233 is for employment income. If you received an award from Texas A&M,
payroll will ask you to complete the online GLACIER tax system, which will generate a
W-8BEN. Both the W-8BEN and 8233 must be submitted to the payroll office of your employer
for you to claim a tax treaty benefit.
What is the deadline for filing 2008 tax forms?
Filing means mailing the completed tax forms to the Internal Revenue Service (IRS).
If you received salary or wages subject to U.S. income tax withholding, you must file
your tax forms by April 15, 2009. If you had no income, other than bank interest
or scholarships, and/or will only file Form 8843, you must file by June 15,
2009. These deadlines refer to the date the envelope must be postmarked
by the post office. They do not refer to date the IRS receives the envelope.
What if I cannot get my tax return filed by the deadline?
If you need more time, you can file Form 4868 to request an automatic extension of time until
August 15, 2009. As long as this form is postmarked by original filing deadline that applies
to you (April 15 or June 15), you are not subject to any late fees or penalty charges. You will
not receive any notification from the IRS that you have been granted the extension; it is
automatic. Like any other form mailed to the IRS, make copies of this form for your
records before sending it.
Where do I mail these forms?
Before mailing anything, MAKE COPIES FOR YOUR RECORDS! Mail your completed forms
and the appropriate attachments, postmarked no later than the applicable deadline, to:
Internal Revenue Service Center
Austin, TX 73301-0215
(Note: There is no street address or P.O. Box)
Forms may be folded to fit the envelope of your choice, and may
be sent by regular mail (express, certified mail is not necessary).
I already mailed my tax return but I just discovered a mistake.
What should I do?
In certain circumstances, if a mistake is found in a tax return that has already been filed,
you will need to file what is called an “amended” return. If you filed your return
for 2008, and are due a refund, wait until the refund has been received before filing an
amended return. In some cases you may discover that either you are due an additional
refund, due to the mistake, or that you owe additional tax, in which case it is important to
file. For more details on how and when to file an amended return, please visit the
Amended Tax Return page of the ISS website.
I forgot to file my taxes last year, what do I do?
Go to Haven't
Filed An Income Tax Return? Here's What To Do page in the IRS website to find the
correct form and year and the instructions. Complete the form and mail.
This publication is not intended to replace IRS documents.
Please seek IRS publications for the most up to date tax information.
