Federal Tax Information Session For International Scholars

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1 Federal Tax Information Session For International Scholars

2 Agenda Tax Basics Forms You RECEIVE Forms You COMPLETE Tax Residency Status Tax Filing Information for Non-residents Treaty Information Filling out the Tax Returns Completing the Process State Tax Issues Using the FNTR Software

3 Tax Basics

4 DO I HAVE TO FILL OUT TAX FORMS? Aahhh! No Matter What You Have Heard All tax non-residents are legally required to file at least one federal income tax form for each year they are in the U.S. (by April of the following year); this year we are doing 2017 taxes (if you weren t in the US, in 2017 you don t have to do this now!) Everyone should copy and keep files for 7 years (or until you become a permanent resident, if applicable)

5 What happens if I don t? You may be overpaying your taxes (i.e., giving away your hard-earned money) Non-filing of taxes may affect a future application for U.S. Permanent Residency (i.e., green card ) If you owe money, you could be subject to substantial monetary fines In extreme cases involving fraud, you could lose your legal immigration status in the U.S.

6 Which Income Taxes? Federal State Local (none for Albuquerque) If you have income you are normally responsible for completing tax forms for ALL relevant governments This presentation only covers FEDERAL (US) taxes collected by the Internal Revenue Service (IRS) with some state info at the end

7 3 Things to Remember: 1)This is NOT a conspiracy against you! (It s just a pain for everyone!) 2)The rules are NOT logical! 3)YOU are responsible for doing it correctly and YOU suffer the consequences even if you were misinformed. This is more unfair for internationals as very few people know non-resident tax laws (including IRS)

8 Who Is This Presentation For? International Scholars: Researchers, Teachers in J-1 Scholar status (may be students in home country, but are not fulltime students here) Presentation on GEO site tomorrow. Dependents: J-2 status here with the scholar and had no income. Most dependents CANNOT be claimed, but if so will need an SSN or ITIN# (requires form W-7 and supporting documents see Linda)

9 Other Presentation Information For scholars with income typical at UNM. Otherwise seek professional tax advice from a qualified accountant or attorney Rules for students and scholars are different Special Cases: Anyone whose total stay will be less than one year; some special treaties: Canada, Korea, Mexico, China (we will discuss these at the end)

10 What happens if I have questions later? Come to the Tax Volunteer Site! "Volunteers in Tax Assistance" (VITA) Site Volunteers will be available to help you: March 8, 9, 22, 23, 29, 30 and April 5, 6 1:00 4:00 pm WHERE: Student Union Building (SUB), Lobo Lair Computer Lab, Lower Level

11 You Can Also Consult: Internal Revenue Service (IRS): or call Commercial sites: (can use our software) (select from the Individuals menu) offer information and paid tax return preparation

12 You Can Also Consult: Residents for Tax Purposes: Go to CNM website for appointment with the Resident tax volunteers, use Turbo tax or seek paid preparers DON T WAIT UNTIL THE LAST MINUTE!!! Scholars may still be able to benefit from a treaty and CNM cannot help with this, so you may need to consult an accountant who knows international tax issues. We can show you form for treaty filing after residency at the VITA site.

13 Overview of Tax System: U.S. tax system = Employer withholding + individual reporting at end of year. They take money out based on forms you fill out (W-4 for income, 8233 for treaty benefits) At year end YOU need to do the accounting; if the calculation was incorrect then either you will owe money or get it back If you worked at UNM all year, completed all employment forms correctly, and your situation did not change, the tax withheld should be near correct

14 Forms you RECEIVE Copies MUST be sent to IRS with your tax returns

15 Forms From Employer/School W-2: lists wage income and tax taken for federal, state, and local governments (if applicable); must be sent to you by 1/ S: lists scholarship and treaty income; must be sent by 3/15 (UNM sent them on Tuesday) 1098T: lists school tuition paid; cannot be used as deduction by tax non-residents This information is also sent to IRS

16 Gross Earned Income Pan Box 1 = Wages Box 2 = Federal Tax Withheld Money taken out of your pay Box 17 = State Tax Withheld Non-residents should not have amounts taken in 5 &6

17 19 Income Type (key attached) Gross Income Pan Box 1 = Income Code/Type 19 = Teaching/Research income Box 2 = Income exempt from tax Box 7 = Federal Income tax withheld Box 21 = State Income tax withheld State tax taken Federal tax taken

18 Other Forms You May Receive 1099-INT: Interest report (Bank sends to you if over $10) 1099-DIV: Dividend report (Financial institution sends to you) 1099-MISC: Honoraria or contractor income 1095 (A, B, C): shows that you complied with the insurance requirements of the Affordable Care Act (ACA) required for tax residents (A shows subsidy) This information is also sent to IRS

19 Forms you COMPLETE Make copies for your files!

20 Forms You Send to IRS 8843: Must be completed by all F and J students, scholars, and dependents who are tax non-residents This form is also called, Statement for Exempt Individuals and Individuals with a Medical Condition

21 Forms You Send to IRS (Cont d) 1040NR: U.S. Nonresident Alien Income Tax Return OR 1040NREZ: U.S. Income Tax Return for Certain Nonresident Aliens with No Dependents These forms must be completed by tax nonresidents with U.S. income. They are also called Tax Returns ( Return you get money back)

22 Important Tax Treaty Form 8233: Must be completed and given to the UNM payroll office every year if you want to benefit from a tax treaty in advance (i.e., you don t want them to take extra money from each paycheck) You can still get the benefits of any treaty when you file your taxes even if you did not complete this form.

23 IRS Information/Publications Publication 519: U.S. Tax Guide for Aliens Publication 901: U.S. Tax Treaties These publications have additional information for those with unusual situations or for whom a tax treaty exists between the U.S. and the country of permanent residence

24 Tax Residency Status

25 Am I a Resident or Non-resident for Federal Tax Purposes? Tax residency determines your basic obligations under U.S. federal tax law (state is different) You CAN be a tax resident, even if you are not a "permanent resident" of the US (green card) If you are a resident taxpayer you must pay federal income tax on your worldwide income. However, you do not have to file a "tax return," unless your worldwide income exceeds a certain amount (This year: $10,400 if single and $20,800 if married)

26 Resident or Non-resident for Tax Purposes? (Cont d) If you are a nonresident taxpayer, you pay federal income tax only on income you receive from U.S. sources, but you must file an annual income tax form, even if you had no income Most J scholars at UNM are tax nonresidents If you were in a status other than J since your arrival, please see IRS pub 519, U.S. Tax Guide for Aliens you may be Dual Status

27 Residency Test for Scholars SCHOLARS (J-1), in the 6 years prior to tax year 2017 ( ), during how many calendar years were you present in the US on a J or Q visa? (Even one day of presence counts ) 2 or fewer of the previous 6 years More than 2 of the previous 6 years You are probably a non-resident for tax purposes (If you entered the US for the first time after 12/31/15 this is you) You are probably a resident for tax purposes (If you entered the US for the first time before 1/1/2016 in J status and haven t left this is probably you)

28 More Info for Scholars If you have only 3 yrs of presence and your foreign employer paid all of your compensation, you may still qualify to be a non-resident (you will need form 8840) Even if you were a tax resident you may still be able to benefit from a tax treaty for 2017 (see IRS Publication 901)!

29 Info for Scholars NOT in J Status If you are on an H-1 visa and arrived in the U.S. in 2016 or earlier and stayed until now, you were a resident in 2017 (but you may still be able to benefit from a treaty) If you are on an H-1 visa and arrived in the U.S. in 2017, or if you are here on any type of visa other than H or J, please see the discussion of tax residency and non-residency on pp of IRS Publication 519, U.S. Tax Guide for Aliens

30 Tax Residents Residents for tax purposes will need to go elsewhere for tax information You would file: 1040EZ OR Form 1040A OR Form 1040 and other forms depending on your situation If a treaty applies, you must also complete form 8833 also (we can help) You are subject to the Affordable Care Act requirements of having health care all year!

31 Tax Residents Those who were single and earned less than $10,400 worldwide income in 2017 (or married and earned less than $20,800) do not have to file a federal tax return. However, they MUST if they bought insurance from the healthcare marketplace or want to get a refund of taxes taken Remember, that as a tax resident, you can claim education credits for tuition that you paid. To do so, you will need to contact the UNM Bursar s office to ask for a 1098-T form to get these credits on your resident tax return.

32 Filing Information for Non-Residents

33 Form # Which federal forms? Who Completes? 8843 ALL non-resident scholars and their dependents. If you did not have any US income and you did not buy government Marketplace insurance, you ONLY need to complete this form. 1040NR 1040NREZ You MUST also complete form 1040NR if: a. Your income was $100,000 or more, OR b. You had dividend, capital gains or other US income that is not wage or scholarship, OR c. You got subsidized insurance from a US health insurance exchange (Info sent to you on form 1095A) YOU MAY ALSO WANT TO COMPLETE FORM 1040NR IF: a. You were married and you can claim an exemption for your spouse (you can claim an exemption for your spouse ONLY if your spouse did not work AND you are from Canada, Mexico or Korea) b. You can claim educational, travel, or living expenses (special circumstances only) c. You contributed money to a US or Canadian charity If you received money from a US Source and none of the conditions for 1040NR above apply fill out this EZ form with 8843

34 8843 Every Tax Non-resident fills out this form, even dependents

35 8843 Student Scholar SSN or ITIN otherwise write None

36 Number of days you were in Scholar status

37

38 Sign here if no tax return

39 No Income? If you had no US income and no Marketplace insurance in 2017 and you are a non-resident you are DONE! Make a copy for your files and mail before June 15, 2018 If you are leaving the US you can find this form in January next year at under form 8843!

40 Mailing Address Internal Revenue Service Center Austin, Texas

41 Marketplace Insurance? If you or your dependents bought Marketplace insurance in 2017 and you are a non-resident you still have to complete form 1040NR You will also need to complete form 8962 We will help with both of these forms at the tax volunteer site

42 Deductions and Exemptions to Income Remember you will never get back more than they took, so there is no need to claim all of these if you will get all your money back!

43 Can I deduct living expenses? Scholars can only deduct travel and living expenses if you are a tax nonresident and your entire program in the U.S. lasts less than one year (365 days) If this applies to you, you may be able to treat your stay in the U.S. as a "business trip" and deduct your airfare, rent, local transportation expenses and part of a daily allowance for food from your income. If you will be in the U.S. for a total of less than one year and your expenses are more than 2% of your income, get Form 2106 from the IRS website, complete it and list your expenses on 1040NR. NO NEED IF YOU GET ALL YOUR MONEY BACK!

44 Can I Deduct Moving Expenses? Scholars who will be in the U.S. for more than 365 days may be able to deduct moving expenses (including one way airfares for you and your family) If you moved to or from Albuquerque to accept employment during the year look at IRS form 3903 to see if this applies to you (enter on form 1040NR)

45 Income types for scholars: Wages from any U.S. job, on-campus or off-campus, that you had in 2017 (Included in this category is all income that your employer(s) reported to you on Form W-2 or 1042S) Bank interest (Not considered U.S. source income for nonresidents so nontaxable)

46 Other Income Types (These are also subject to tax) Dividends or capital gains from U.S. mutual funds, stocks or bonds Any other income (such as rent, royalties, gambling/prizes, copyright earnings) from U.S. sources If you had these types of income you may want to seek professional advice in preparing your return

47 Treaty Information

48 General Treaty Information Some countries have tax treaties with the U.S. which save you money on your federal income tax. You can get the treaty benefit even if you did not complete the 8233 in 2017 Treaty benefits depend on country of last tax residence, not citizenship Benefits are different for each country and depend on your U.S. activity (e.g., teaching or research) and type of income

49 Scholar Treaty Information For scholars, most treaties allow you to exclude the entire University salary from federal taxation for a period of 2 or 3 years from the date of arrival in the U.S. Different definition of year than for residency rule! If you have a treaty you will likely have a year where your income is exempt up until the anniversary of your arrival and then you pay full tax after that.

50 Scholar Treaty Information But beware!: some treaties provide no benefit at all if you stay in the U.S. more than two years and back taxes may be applicable (UK, Lux, NL, India)

51 Scholar Treaty Information The numbers or Roman numerals in the third column identify the relevant treaty article and paragraph numbers (you will need these for your income tax return) Also note any letters next to the name of your countries; there is a key at the end of the chart

52 Scholar Tax Treaty Summary Country Maximum Presence Amount Article # Special Restrictions* see below Armenia 2 yrs. No limit VI(1) b, d Azerbaijan 2 yrs. No limit VI(1) b, d Bangladesh 2 yrs. No limit 21(1) Belarus 2 yrs. No limit VI(1) b, d Belgium 2 yrs. No limit 19(2) b, e Canada No limit $10,000 XV f China (PRC) 3 yrs. No limit 19 b, e Czech Republic 2 yrs. No limit 21(5) b, c, d Egypt 2 yrs. No limit 22 b, e France 2 yrs. No limit 20 b, c Georgia 2 yrs. No limit VI(1) b, d Germany 2 yrs. No limit 20(1) b, e Greece 3 yrs. No limit XII Hungary 2 yrs. No limit 17 b

53 Scholar Tax Treaty Summary India 2 yrs. No limit 22 a, b Indonesia 2 yrs. No limit 20 b, c Israel 2 yrs. No limit 23 b, e Italy 2 yrs. No limit 20 b Jamaica 2 yrs. No limit 22 b, c Japan 2 yrs. No limit 20 b, d Korea 2 yrs. No limit 20 b, d Kyrgyzstan 2 yrs. No limit VI(1) b, d Luxembourg 2 yrs. No limit 21(2) a, b Moldova 2 yrs. No limit VI(1) b, d Netherlands 3 yrs. No limit 21(1) a, b, e Norway 2 yrs. No limit 15 b, d Pakistan 2 yrs. No limit XII

54 Scholar Tax Treaty Summary Philippines 2 yrs. No limit 21 b, e Poland 2 yrs. No limit 17 b, e Portugal 2 yrs. No limit 22 b, c Romania 2 yrs. No limit 19 b, e Slovak Republic 2 yrs. No limit 21(5) b, c, e Slovenia 2 yrs. No limit 20 (3) b, d Tajikistan 2 yrs. No limit VI(1) b, d Thailand 2 yrs. No limit 23 b, e Trinidad/Tobago 2 yrs. No limit 18 b, d Turkey 2 yrs. No limit 20 (2) Turkmenistan 2 yrs. No limit VI(1) b, d Uzbekistan 2 yrs. No limit VI(1) d, e United Kingdom 2 yrs. No limit 20A a, b Venezuela 2 yrs. No limit 21(3) b Special Restrictions a tax is retroactive if the scholar remains past 2 years b If within the treaty time limit, the scholar may claim tax treaty benefits even if he/she qualifies as a resident for tax purposes. Not applicable for permanent resident or immigrant status c may only claim treaty exemption once in a lifetime d if claiming back-to-back student/scholar, 5 year total limit on treaty benefits e student & teacher benefits may not be claimed back-to-back without re-establishing home country residency f scholar is taxable on full amount if income is over $10,000

55 Filling out the Tax Returns

56 Completing the Tax Returns You can come to the VITA site to complete the forms or do it on your own using the software (for those with Marketplace insurance, please come to the site) Enter the basic information first and then see if you get all your money back before entering more detail If you don t understand the question on the software, please ask!

57 Earnings Information If you have any questions about what is on these forms contact: Wage income: Scholarship income Both of these offices are at the UNM Business Center (Lomas and University Blvd)

58 Earnings Information Look carefully at all W-2 and 1042S forms: is all your income included here? If your country has a treaty: has all of the treaty-exempt income been listed on the 1042S? (if not, you will need to subtract some income from your W-2 - some will be wages and some will be treaty exempt)

59 Earnings Information Add all of your earnings income together from these forms (interest and dividend income are separate) Subtract all of the income that should have been covered by the treaty (research and teaching income only) For scholars, if you were covered by a treaty for the whole year, your taxable earnings income should have been 0 ; if you were covered for part of the year, your income will only be the part earned after the treaty end date

60 1040NREZ Scholar Sample Use a US address unless you won t be here through June

61 1040NREZ Scholar Sample

62 1040NREZ Scholar Sample

63 1040NREZ Scholar Sample

64 1040NREZ Scholar Sample

65 1040NREZ Scholar Sample This will be filled in by the software

66 Other documents/questions Wage income (you will pay tax on what is not covered by a treaty) State tax return information from the prior tax year (you need to know if you got a refund in 2017 from your 2016 STATE taxes) Treaty information on 1042S (code 19)

67 Other documents/questions What is the amount of state tax you paid in 2017 (on your W2s and 1042S)? What is the amount of federal tax you paid in 2017 (on your W2s and 1042S)? What is the Employer ID number for federal taxes

68 Gross Earned Income Pan 3333 UNM Employer # Box 1 = Wages Box 2 = Federal Tax Withheld Money taken out of your pay Box 17 = State Tax Withheld Non-residents should not have amounts taken in 5 &6

69 19 Income Type (key attached) Gross Income Pan Box 1 = Income Code/Type 19 = Teaching/Research income Box 2 = Income exempt from tax Box 7 = Federal Income tax withheld Box 21 = State Income tax withheld State tax taken Federal tax taken

70 Other documents/questions Did you pay any student loan interest in 2017 that you were required to pay? Did you pay any other income tax to the government outside of your employer withholding (doesn t count sales tax) What is the Routing number and Account Number for your bank?

71 Amount to be refunded Amount Owed

72

73 We will enter Site ID#

74 Completing the process Copy all documents for your files Mail Together: NREZ or 1040NR (and 8962 if you had marketplace insurance) Copy of W2 (if you have one) Copy of 1042s Copy of any other earnings forms Any payment you owe

75 Mailing Address If you do NOT need to pay any additional federal tax, mail to: Department of the Treasury Internal Revenue Service Austin, TX If you DO NEED to pay additional federal tax mail with payment to: Internal Revenue Service P.O. Box 1303 Charlotte, NC

76 Getting help Come to the volunteer hours: For scholars with dependents from Canada, Mexico, or South Korea you will need to apply for ITIN numbers if you can claim them For scholars with income more than $100,000 you need to go elsewhere

77 NM State Tax Once you complete your federal tax you can complete the state tax forms You will need the Adjusted gross income, Itemized deduction and exemption amounts to do your forms (see GEO handout) Forms and instructions are on the website: nal-income-tax-forms.aspx

78 NM State Tax People who reside in New Mexico for more than 185 days are residents for state tax You can only e-file if you have a New Mexico Driver s License or State ID AND: Have filed before (you have to have an account) OR You did not have a treaty, OR If you did have a treaty and all of your income was listed on the 1042S (you aren t going to list it on the state form if it was not taxed)

79 NM State Tax If all your income was exempt by treaty and was on a 1042S (not a W2) you do NOT need to file state forms If more than $10,400 of your income was on a W-2 OR if you had state taxes withheld and you want the money back, you will need to file state tax forms

80 NM State Tax If you will file state tax forms, and you have a treaty, you should include copies of the federal forms and attachments with your state tax forms You may also want to include a letter stating that you are a federal tax nonresident and that your income is not taxable because of the treaty (it is a good idea to include the relevant text from the treaty (available at

81 Happy Tax Preparing!!! Come to the Tax Volunteer Site! "Volunteers in Tax Assistance" (VITA) Site Volunteers will be available to help you: March 8, 9, 22, 23, 29, 30 and April 5, 6 1:00 4:00 pm WHERE: Student Union Building (SUB), Lobo Computer Lab, Lower Level BRING: Immigration and all tax related documents

82 Software Program OR: Access Code: 32K68226U7H3 You should follow the instructions for New or Returning users If you don t remember your password, you will need to reset it!

83

84 Software Program Read the page for instructions!!! Once you have completed the information, you click on Get Forms You will be taken to an instruction page that tells you what to mail with the forms and where to mail them Click on the links to print all the forms If the forms appear blank, then you have not opened them in Adobe Reader

85

86 Software Program You must print out all forms, attach your earnings statements (W-2, 1042s, etc.) Make copies for your records!!! AND Mail to the correct IRS address as listed on the instruction sheet (mail state forms to the correct state address on the paper)

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