I forgot to file my taxes last year, what do I do?
Go to
http://www.irs.gov/formspubs/lists/0,,id=97817,00.html to find the correct form and year. Complete the form and mail.
I am married, but my spouse lived outside of the U.S. during all of 2007. Do I file married or single?
You can only file Married filing separate. Single is only for individuals that are not married by the end of the tax calendar year.
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 a 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.
How does CINTAX (formerly
NRAware!) 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.
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
US 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 in Publication 519 US Tax Guide for
Aliens.
I am an F-1 or J-1 student
and I had no US income (wages or scholarships)
during 2007, 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.
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 2007, 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 a new student for
the Spring 2008 semester but arrived in the US in
late December 2007. 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
2007 (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 2007, you will
only need to file Form 8843.
If I have US 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:
- You are a Nonresident for
tax purposes.
- Your only US income was
from wages, salaries, tips, taxable refunds of
state and local income taxes, and scholarship or
fellowship grants. (If you had dividend income
from stocks or bonds, or taxable interest from
mutual funds, you must use 1040NR.)
- You do not claim any
dependents (only citizens of Canada, Mexico,
India, Korea and Japan can claim spouses and/or
children as dependents, and they can only do so
by filing form 1040NR. Please note that there
are special rules related to Indian dependents -
not all are eligible).
- You cannot be claimed as
a dependent on another person’s US tax return.
- Your taxable income was
less than $50,000.
- The only itemized
deductions you claim are for state and local
taxes (if you wish to claim charitable or other
deductions, you must use 1040NR).
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, 2008. 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.
My bank (or credit union)
mailed me a form 1099, indicating the amount of
interest I earned on my savings account in 2007. 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.
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. To apply
for an ITIN, complete form W-7 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. Form W-7 is available online
at
http://www.irs.gov or at IFSS. 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.
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.
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.
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 2007, you must file either 1040NR or
1040NR-EZ. If you earned no income you would file
only form 8843.
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.
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.
What is the deadline for
filing 2007 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 16, 2008. If you had no income, other
than bank interest or scholarships, and/or will only
file Form 8843, you must file by June 15,
2008. 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.
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 2007, 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 return
section of the ISS website:
http://international.tamu.edu/iss/taxinfo/taxesfiling.asp .
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.
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 2007, 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.
This publication is not intended to replace IRS
documents. Please seek IRS publications for the most
up to date tax information.
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