How, When and Where To File

Tax Forms can be filed by mail or by electronic filing option. Please note that e-filing is not an option for nonresident aliens for tax purposes at this time. Taxpayers can choose to get a paper check or direct deposit for their refunds, if they receive tax refunds. Electronic filing options speed the payment of refunds. Taxpayers who e-file and choose direct deposit for their refunds may get their refunds in as few as 10 days. That compares to approximately six weeks for people who file a paper return and get a traditional paper check.

All international students should first use CINTAX when filing a Federal Income tax return. Please refer to CINTAX - Free Tax Preparation Software page for more information on CINTAX.

CINTAX will apply the Substantial Presence Test to determine the residency status for tax purposes. In case CINTAX determines that you are a Resident for Tax Purposes, it will prompt you to use other resources. If you are:

• Non-resident for Tax Purposes: use CINTAX to complete and generate tax form 1040NR-EZ. Print and sign the forms generated by CINTAX and mail them as instructed. In case of deductions, you will need to file 1040NR and the required deduction forms.
• Resident for Tax Purposes: use either the paper forms or e-filing options to file tax form 1040. For more information on e-filing, please refer to the E-Filing Tax Returns section.

Always make copies of the information you send to the IRS and save copies of tax returns and receipts for at least seven years. This information is not only important to the IRS but also to you as it may have an impact on your immigration status, under certain instances.

Tax forms must be postmarked no later than the following dates, depending upon your specific situation:

Type of Income	Filing Deadline
Individuals with employment income	April 15, 2009
Individuals with non-wage income	June 15, 2009

If you choose to file a paper return, your return is considered filed timely if the envelope is properly addressed and postmarked no later than the deadline.

Individuals who cannot file by the applicable deadline above can request a 6-month extension by filing Form 4868. Please note that while the extension is automatic you will still need to submit part or all of your estimated income tax by the April 15, 2009 deadline.  Form 4868 must be postmarked by the original filing deadline that applies to you in order to be valid. Extensions are automatically granted if the proper form is postmarked by the deadline; you will not be notified. All IRS forms and publications are available in PDF format online at the IRS website.

This year, taxpayers can begin filing electronically on January 16,2009.

Individuals filing as nonresidents for tax purposes should mail completed federal tax return forms and attachments to:

Residents for tax purposes should send the file to the applicable IRS Service Center as instructed in the Form 1040 Instructions.