International Tax Presentation

Filing Taxes for International Students1What forms do I need to fill out?Non-resident aliens who earned wages that are less than the amount of one personal exemption ($3,650 for 2010) are no longer required to file a tax return but they must still file Form 8843 for themselves and any spouse and/or dependents in F-2 or J-2 status

You must file Form 1040NR-EZ or 1040NR in addition to Form 8843 if you had U.S. earned income in excess of $3,650, had wages or scholarship income exempt by treaty, had taxable scholarship income or are due a refund of taxes

Form 8843

All International Students must file this form each year, regardless of earning status.Statement for Exempt Individuals and Individuals With a Medical Condition3Form 8843

4Your first name and initialLast nameFirst Name Middle Initial Last Name(Not your Vassar 999 number)Your U.S. taxpayer identification number, if anySocial Security Number5If you are filing the 8843 with the 1040 NR-EZ, you must leave the address sections blank.

6Lines 1a and b The date you first entered the US is stamped on your passport or I-20/DS-2019.

Part 17Line 2 Enter your country of citizenship.

8Lines 3a and b 3a: Enter the name of the country that issued your passport. b: Enter your passport number here.

9Lines 4a and bLine 4a: Count as accurately as you can the days that you were in the U.S. in 2008, 2009, and 2010 and enter the numbers here.

Here are some numbers to help:

Dates and amounts of days that school was in session in 2008: Spring semester 08: January 24 May 20 (118 days) Fall semester 08: September 2 December 20 (110 days)

Dates and amounts of days that school was in session in 2009:Spring Semester09: January 21 May 20 (120 days)Fall semester 09: August 31 December 18 (110 days)

Dates and amounts of days that school was in session in 2010:Spring Semester10: January 20 May 18 (118 days)Fall semester 10: August 30 December 17 (110 days)

Line 4b: Enter here the number of days that you were present in the U. S. in 2010 in F or J status. In most cases, this will be the same as the total number of days you were present in the U.S. in 2010.

10Skip Part II11Part III

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Line 9Write: Vassar College, 124 Raymond Ave, Poughkeepsie, NY 12604; (845) 437-7000Vassar College, 124 Raymond Ave, Poughkeepsie, NY 12604; (845) 437-700013Line 10Write here the name, address and phone number of either your department chairperson or your school dean.If you are here as a student, write D.B. Brown, Dean of Students, same as line 9.If you are a language fellow, write Jon Chenette, Dean of Faculty, same as line 9.

14Line 11 Indicate the visa type(s) that you used in the U.S. for the years requested. Leave blank any years you were not here on an F or J visa.

15Line 12If you can answer yes to this question and you wish to continue to be considered a nonresident alien for tax purposes, please see us.

Students in the US more than five years must, in most cases, be considered resident taxpayers. Students who are resident taxpayers usually pay less income tax but are subject to social security and Medicare taxes on most earned income.

16Lines 13 and 14Answer no, unless you or someone on your behalf filed a labor certification application, a petition for permanent residence, an immigrant visa application, or an application for adjustment of status during 2010.If you entered the U.S. permanent residence (DV) lottery but did not win, you should also answer no.Did you win the Megamillions Lottery in 2010? Still no

201017Stop HereYou do not have to sign the form if you will be completing Form 1040 NR-EZ. You do not have to fill out anything on Page 2 of Form 8843. Simply attach your Form 8843 to your Form 1040 NR-EZ.

If you did not have to complete FORM 1040 NR-EZ, you do have to sign and date the form as well as add your address information on the first page.

You mail the form to:Department of the TreasuryInternal Revenue Service CenterAustin, TX 73301-021518Who fills out the 1040 NR EZ?You do if:You had wages or scholarship income exempt by treaty; and/or

You had U.S. earned income in 2010 in excess of $3,650; and/or

You had taxable scholarship income; and/or

You are due a refund of taxes

Form 1040 NR-EZ20What you will need:A W-2 form. This is mailed out by Payroll to students at the beginning of February, and accessible online.

A 1042-S form. This is mailed out by the Controllers Office to students by the end of March. Not all students receive a 1042-S. Did you get one?

A 1099-R form. This form comes from Student Accounts.Very few students receive a 1099-R. 21Did you receive Form 1042-S?

Dont know/remember?

Ask!

I have copies of all forms received by Vassar students.How to Complete the 1040 NR-EZYou might want to use pencil to start. 23Name, Address, etc.

24Your first name and initialLast nameFirst Name Middle Initial Last Name25Identification number (see page 4)

Social Security Number Do NOT put your Vassar ID Number26Present home address (number, street, and apt. no., or rural route). If a P.O. box, see page 4

124 Raymond AvenueBox ****

Use your current U.S. address unless you plan to leave the U.S. shortly (use your foreign address in this case).

City, town or post office, state, and ZIP code. If a foreign address, see page 4.

Poughkeepsie, NY 12604

CountryUnited States27

28Adjusted Gross IncomeWe will now discuss, line by line, how to calculate your

293 Wages, salaries, tips, etc. Attach Form(s) W-2 (see page 4) . . . . . . . . . . Write the total amount of your wages displayed in Box 1 on your W-2 form.Do not enter amounts exempted by tax treaties. (bank interest is NOT taxable income.) AMOUNT FROM BOX 1 ON W-2Line 330Leave this line blank unless you received a refund in 2010 of state or city income taxes you paid in 2009 or a previous year (reported on Form 1099-G).If you are a student from India and took the standard deduction last year, do not put anything here even if you received a refund of state taxes.

Line 431Line 5If you received a non-service scholarship in 2010, enter the amount here. This information is provided in Box 2 on the 1042-S form, which not all students receive.

Note: If the scholarship/fellowship is exempted by tax treaty, DO NOT enter the amount here. Enter treaty exempt amounts on line 6.

32Line 5 If you are from a tax treaty country (see treaty lists), combine the amount of wages and scholarships shown on your W-2 & 1042-S, but not greater than the maximum limit shown on the treaty lists, and enter this amount on line 6.

33Line 5 Example of what to do if theres a treaty: You are from Pandora, and have wages of $6,000 and a 1042-S of $1,000. Tax treaty is $5,000 for wages and no limit for scholarship. Line 3 is $1,000, Line 5 is 0, and Line 6 is $6,000.

34Line 5 Be sure to attach a copy of your Form 1042-S when you submit the 1040 NR-EZ. IRS will sometimes send your tax returns back to you with a request for more detailed information about your scholarship. To avoid this possibility, you may want to attach a scholarship award letter from Vassar or another scholarship granting organization (in addition to Form 1042-S).If you are unclear whether you should have gotten a 1042-S form, ask us!

35Leave this line blank unless you are entitled to a tax treaty benefit.We have tax treaty country lists.

Line 636

LINE 3+LINE 4+LINE 5Add the amounts on Lines 3, 4, and 5 and write the sum on Line 7.Line 737Line 8Only fill this out if you have an amount in Line 5.If you reported non-service scholarship on Line 5 you should enter here the portion of your scholarship that you spent on tuition, mandatory fees and course-related materials.* Course-related materials include books, photocopying, and stationery supplies that you purchased for courses that you took at Vassar.If you deduct course-related materials it is a good idea to attach either your receipts or a statement to your tax return itemizing these expenses (e.g. Books: $740; Photocopying: $125; etc.).

38Line 9If you paid any interest in 2010 on a student loan, you can check page 5 of the IRS instructions for the 1040 NR-EZ to determine if you can deduct a portion here.Most students will leave this line blank.

39Subtract any amount on lines 8 and 9 from the amount on Line 7 and write the remainder here.

This amount, your adjusted gross income, is your income before taking the tax-reducing exemptions and deductions that you are entitled to. Line 10

40We will now discuss, line by line, how to calculate yourTaxable Income

41On this line, you are adding together all of the state and city (or local) taxes you paid in 2010.The state taxes you paid are reported in Box 17 on your W-2. The city taxes that you paid are reported in Box 19 on your W-2 Add these amounts together and place the total on line 11This number may be 0.Line 11

42Subtract the amount of your state and city taxes on Line 11 from your adjusted gross income on Line 10 and write the remainder here.

LINE 10 LINE 11Line 1243Line 13 You do not have to pay U.S. income tax on the portion of your income covered by the personal exemption. Write $3650. This is the amount of the personal exemption for 2010. Exception: Write $5700 if you are a citizen of India. This is the amount of your personal exemption for 2010.

44Line 14Subtract the amount on Line 13 from the amount on Line 12. Write 0 for any negative numbers.This is your taxable income, the portion of your total income that is subject to U.S. income tax.

45We will now discuss, line by line, how to calculate your...Total Tax and Total Payments46Line 15Consult the 2010 Tax Table to determine your U.S. income tax. Find the row in the Tax Table that includes your taxable income (the amount on Line 14).Read your tax from the Single column and write the amount on Line 15.

47Line 16Line 16 should be left blank. It will not apply to students working at Vassar.

48Line 17Repeat the amount on Line 17 that you wrote on Line 15.

49Line 18

Enter here the total amount of federal (U. S.) income tax that your employer(s) withheld from you in 2010.

These amounts are reported to you in Box 2 of Form W-2, and in Box (g) of Form 1042-S.

Do not include here the state and city income taxes withheld from you.

50Lines 19 and 20Leave line 20 blank, unless you made a tax payment using Form 1040-C in 2010. Leave line 19 blank.

51Line 21Add the amounts on Lines 18, 19 and 20 and write the total here.These are your total payments.

52Lines 22-24 Compare the amount that you have already paid, on Line 21, with the amount you owe on Line 17.

If Line 21 is more than Line 17, that is if you paid more than you owe, write the amount of your overpayment on Line 22.

An overpayment means you are entitled to a refund.

53If you want the IRS to send you a check for this overpayment, write the amount of your overpayment on Line 23a (i.e. write the same amount that you wrote on Line 22).

If you would like the IRS to transfer the amount of your overpayment directly to your bank account, complete Lines 23b, c, and d.

To determine the routing number for your bank account required in 23, see page 5 of the IRS instructions for Form 1040 NR-EZ or ask your bank.

If you want your check sent to an address outside the US, write it in here.How to get your refundLines 25 & 26Compare the amount that you have already paid, on Line 21, with the amount you owe on Line 17.If Line 17 is more than Line 21, that is the amount you owe. USUALLY, students do not owe anything as they do not earn enough. However

55Be sure to sign and dateyour forms.

Unsigned forms aregenerally returned. 56Page 257Line AList all countries of which you were a citizen or national during the tax year.

58Line BList the country in which you claimed residence for tax purposes during the tax year.

59Line CIf you have completed immigration Form I-485 and submitted the form to the US Citizenship and Immigration Services, you have applied to become a green car holder of the US.

60Line DIf you checked Yes for D1 or D2, you may be a US tax expatriate and special rules may apply to you. See Expatriation Tax in Pub 519, chapter 4

61Line E Enter your visa type on the last day of the tax year, 2010. Examples:J-1 Exchange VisitorF-1 Students-academic institutions

62Line FIf you have ever changed your visa type, check the Yes box. For example, you entered the US in 2008 on an F-1 visa. During 2009 you changed to a J-1.

63Line GReconstruct the dates you entered and left the U.S. in 2010.Refer to the entry stamps in your passport for assistance.If you were in the US on January 1, enter 01/01/10 as the first date you entered the US. If you were in the US on December 31, do not enter a final date departed.

64Line HCount as accurately as you can the days that you were in the U.S. in 2008, 2009, and 2010 and enter the numbers here.Use the figures you entered on Form 8843.Just in case, here are some numbers to help:

Dates and amounts of days that school was in session in 2008: Spring semester 08: January 24 May 20 (118 days) Fall semester 08: September 2 December 20 (110 days)

Dates and amounts of days that school was in session in 2009:Spring Semester09: January 20 May 20 (120 days)Fall semester 09: August 31 December 18 (110 days)

Dates and amounts of days that school was in session in 2010:Spring Semester10: January 20 May 18 (118 days)Fall semester 10: August 30 December 17 (110 days)

http://www.timeanddate.com/date/duration.html

65Line IAnswer yes or no.If yes, write down the number of the form you filed (usually 1040NR-EZ) and the last year for which you filed.

66Line JComplete only if you can claim a tax treaty benefit. Enter the information as stated on the tax treaty lists.

67Line JCheck Yes if you are subject to tax in a foreign country on any of the income reported on line 1, column d.

68Congratulations!You have completed the 2010 federal income tax return.You are almost done!!69A Final Bit of Advice:Be sure to make a photocopy of your 1040NR-EZ, 8843, and any attachments for your records before mailing to the IRS. It is often necessary to refer to a previous years tax return or to produce evidence that you submitted a tax return for a previous year. You should keep copies of your tax returns for at least 7 years.

70Dont forget to sign!Final, final Advice:Attach a copy of your Form W-2, Form 8843, and your Forms 1042-S and 1099-R (if you received them), in front of your 1040 NR-EZ.

Mail your completed 1040 NR-EZ, attached W-2 or 1042-S, 8843, etc. to:Internal Revenue Service CenterAustin, TX 73301-0215

There may be a different address on the IRS website, but this address is especially for International Students.

If you had any earned income in 2010 deadline for mailing your 1040 NR-EZ is midnight on April 18, 2011 If you had no earned income (but only unearned income such as a scholarship or fellowship income), the deadline for mailing your 1040 NR-EZ is June 15, 2011.

72Some additional sources:IRS Website: www.irs.govThe IRS website has all the information you need to file your taxes, from downloadable forms to FAQs.

Tax assistant hotline: 1-800-829-104073You are finally done!74