titleALL CAPS

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tempe financial

stability initiative

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ASU International

Students Who Need to

File an Amended Tax

Return for

2018 Tax Returns

Presenters

Diane Watkins

VITA Program Coordinator

Tempe Community Council

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The Problem:

Many International Students use Turbotax/ similar programs to file a US Tax Return*

Turbotax/similar programs DO NOT PREPARE THE PROPER FORM for International Students

Turbotax/similar programs file FORM 1040

International students are required to file a FORM 1040NR; i.e. FORM 1040 NON RESIDENT

*All references to tax returns also apply to Arizona Tax Returns

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The Problem:

The tax return filed by Turbotax/similar programs:

➢Does not give International Students TREATY BENEFITS to which they may be entitled;

➢Allow certain tax benefits to which International Students are NOT entitled;

➢Does not prepare a FORM 8843, a form required from all International Students

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The Solution:

File an Amended (Corrected) US Tax Return, taking into account the improper form already filed;

Pay any additional taxes due or receive a refund for overpaid taxes

File the Form 8843, regardless of whether they need to file a Tax Return

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Forms You Will Need for Federal:

Your completed and filed Form 1040 for 2018*

Your COMPLETED Form 1040NR for 2018**

US Form 1040X, Amended US Individual Tax Return (no specific year on this return)

*Amendments may be prepared for prior years

**The 1040NR may be completed using Sprintax. Contact the International Student and Scholar Center for more information.

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Preparing the 1040XAmended Tax Return

First – Complete Column A, Original Amount, using figures on Form 1040

Second – Complete Column C, Correct Amount, using figures from Form 1040NR

Third – Column B, Net Change, is the difference between Column A and Column C; that is, the difference in amounts between the erroneous Form 1040 and the correct Form 1040NR

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Explanation of Changes

I am a student from (home country) attending Arizona State University in Tempe, AZ on an F-1 VISA. As a nonresident alien, I should have filed Form 1040NR. In error, I filed Form 1040. I am now filing Form 1040X to correct information in the erroneously filed Form 1040.

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What to Do - Federal

► Prepare Amended Federal Tax Return

► Mail the following returns in one

envelope:

► 1040X

► 1040NR (or 1040NR-EZ)

► Original/Incorrect 1040

► Form 8843 (if not already submitted)

► One copy of W-2

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What to Do - Federal

► If Owe Money on 1040X:

► Send check or money order with

returns

► Mail to:

Department of the Treasury

Internal Revenue Service

Austin, TX 73301-0215

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What to Do - Federal

► If Refund is Due on 1040X you will

receive a check (or direct deposit) from

I.R.S.

► Mail to:

Department of the Treasury

Internal Revenue Service

Austin, TX 73301-0215

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What to Do – Arizona

► Prepare Amended Arizona Tax Return

(similar process to Federal Amendment)

► Mail the following in one envelope:

► 140X

► 140NR

► Original/Incorrect 140

► One copy of W-2

► One copy of Federal 1040X

► Form 8843 NOT required by Arizona

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What to Do - Arizona

► File Amended State Tax Return 140X:

► If Owe Money:

AZ Department of Revenue

P.O. Box 52016

Phoenix, AZ 85072-2016

► If Refund Due:

AZ Department of Revenue

P.O. Box 52138

Phoenix, AZ 85072-2138

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Resources for Tax Advice

► All US tax forms and instructions are

available at www.irs.gov and

► All AZ tax forms and instructions are

available at www.azdor.gov

► Be sure to print 2018 tax forms (or

appropriate year of amended return)

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your time to ask

Questions?

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