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INTERNATIONAL STUDENTS TAX WORKSHOP 2014. INTRODUCTORY ITEMS Entered the U.S. in 2014? Tax Treaty...
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Transcript of INTERNATIONAL STUDENTS TAX WORKSHOP 2014. INTRODUCTORY ITEMS Entered the U.S. in 2014? Tax Treaty...
INTRODUCTORY ITEMS
•Entered the U.S. in 2014?•Tax Treaty Country?•What country are you from? •Type of Visa?•Married to a U.S. resident or citizen?
Nonresident Students Filing Requirements
All F, J, M, and Q status holders must file a Form 8843 to substantiate non-residence and possibly a Form 1040NR-EZ or Form 1040NR.
FILING REQUIREMENT
You must file Form 1040NR-EZ or 1040NR if you have:
1. Wages or Scholarship Income Exempt by Treaty
2. Wages of $3,900 or more
3. Taxable Scholarship Income
4. A Refund Due of Taxes Withheld
Consequences of Failure to File
• You may lose a refund you are entitled to.
•You may jeopardize your immigration status. Nonimmigrant alien status requires that the individual not violate any U.S. laws, including tax laws.
International Students (F& J)
Nonresident Alien Status Includes immediate family members
5 year testAll must file Form 8843
Filing Requirements
•Nonresident – Income over $2,500. File Form 43.
•Any person who had Idaho income tax withheld can file even if not required to do so.
Finishing the Idaho Return
•Attach W-2s and 1042Ss•Sign & date the return•Attach complete copy of Federal Return
•Keep copy•Mail by April 15th
Use Envelope in PacketMail To:
or Mail To:
Idaho State Tax Commission
P. O. Box 56
Boise ID 83756-0056
Social Security Tax You are NOTNOT subject to Social
Security and Medicare tax withholding on your wages if:
You have on campus employmentYou are authorized for Curricular or
Optional Practical TrainingYou are authorized for employment
due to Economic Hardship