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1 Immigration Services Year End Tax Presentation December, 2011 PLEASE PRESS *6 ON YOUR PHONE TO MUTE
2 Please Note the Following To listen to the session Call at the prompt enter the Participant Access Code: 9414 Keep your phone-line muted throughout the session to minimize background noise for all participants Press *6 to mute your phone Press #6 to un-mute (for designated Q&A period ONLY)
3 - Today s Presenters - Sharon Ralston, Interim Manager Sharon.ralston@umassmed.edu Barbara Lefebvre, Tax Specialist and Student Advisor Barbara.lefebvre@umassmed.edu
4 Agenda (Remember to press *6 to mute your phone) Who should be attending this webinar? Explanation of NRA vs. RA Information check Forms needed for RA and NRA Tax Treaties and required forms Personal year-end tax information
5 Who should be attending this webinar? c All Non-Resident Aliens Any Non-Resident Aliens who will change to Resident Aliens in calendar year 2012 Resident Aliens who are receiving tax treaty benefits *if you have not received a packet send to barbara.lefebvre@umassmed.edu
6 NRA vs. RA (Remember to press *6 to mute your phone) A non-resident alien is any person who is not a U.S. citizen; a lawful permanent resident (green card holder), or able to pass the Substantial Presence Test
7 NRA vs. RA (Remember to press *6 to mute your phone) Substantial Presence Test You must have been present less than 183 days during the previous three-year period to be qualified as a nonresident alien for tax purposes. Once you pass the 183 days, you become a resident alien for tax purposes. You must count all days present in the current year; 1/3 of the days present in the first prior year; and 1/6 of the days present in the second prior year.
8 NRA vs. RA (Remember to press *6 to mute your phone) Exempt individuals: An "exempt individual" is someone who is exempt from counting days of presence for the Substantial Presence Test. Students temporarily present in the U.S. in F or J status may be exempt individuals for no more than five calendar years and Non-student J-1 visa holders are exempt for no more than two years.
9 NRA vs. RA (Remember to press *6 to mute your phone) Resident Alien An individual who has met or passed the substantial presence test by virtue of the number of days physically present in the U.S. or An individual who has been granted lawful permanent residence in the U.S. as a permanent resident alien. A resident alien is taxed on his/her worldwide income in the same manner as a U.S. citizen.
10 Substantial Presence Test/ Analysis Summary (Remember to press *6 to mute your phone)
11 Substantial Presence Test/ Analysis (Remember to press *6 to mute your phone)
12 Information Check (Remember to press *6 to mute your phone) The package you received contains a blank copy of the Foreign National Information Form [FNIF], along with other forms. *if you have not received a packet send to barbara.lefebvre@umassmed.edu
13 Information Check (Remember to press *6 to mute your phone)
14 Information Check (Remember to press *6 to mute your phone) Check: Spelling of your name Address Social Security Number If you have travelled internationally during 2011, enter those travel dates and send a copy of your I-94 card If you renewed your passport during 2011, please send a copy of the identification page of that passport
15 If you are an NRA (Remember to press *6 to mute your phone) You will have forms: W-8Ben W-4: Withholding status will be single 1 If you do not want one exemption (0 is the other option), please make that change on the W-4 Paycheck is MORE if you have one exemption Sign forms, make copies, and send back to Immigration Services by interoffice mail
16 W-4 Form (Remember to press *6 to mute your phone)
17 W-8Ben (Remember to press *6 to mute your phone)
18 People changing from NRA to RA (Remember to press *6 to mute your phone) Tax status will change when you become a Resident Alien If you will be in the U.S. beyond the 183 rd day of 2012, your new withholding status will begin on Jan. 1, If your visa end date is scheduled for before the 183 rd day of 2012, you will remain an NRA until your status is extended. If you extend your status during 2012, your paycheck will change
19 NRA Changing to RA (Remember to press *6 to mute your phone) In packet you will have: New W-4 with nothing printed You must choose your withholding status W-9 You will have to sign
20 Screen shot of blank W-4 (Remember to press *6 to mute your phone)
21 Screenshot of the worksheet top of W-4 (Remember to press *6 to mute your phone)
22 Screenshot of W-9 (Remember to press *6 to mute your phone)
23 Treaties (Remember to press *6 to mute your phone) If eligible for a treaty you will have forms: 8233 if you are an Non-Resident Alien (NRA) W-9 if you are an Resident Alien (RA) Treaty Attestation To continue your treaty benefit for 2012: sign those forms, make copies for your record, and return the originals to Immigration Services
24 Treaties: Form 8233 (top and bottom of first page) (Remember to press *6 to mute your phone)
25 Treaties: 8233 Signature Page (Remember to press *6 to mute your phone)
26 Statement of Understanding of Treaty Benefits
27 Treaties: W-9 for Resident Alien (Remember to press *6 to mute your phone)
28 Treaties (Remember to press *6 to mute your phone) Both NRA s and RA s must sign statement regarding tax treaty benefits. For NRA, Statement is last page of form 8233 For RA, Statement is at bottom of W-9
29 Personal year-end tax information Tax-related documents you will receive from UMMS General tax filing information & resources
30 Tax related documents you will receive in the mail: People with Treaties (Remember to press *6 to mute your phone)
31 Tax related documents you will receive in the mail: Non-treaty income (Remember to press *6 to mute your phone)
32 Tax related documents you will receive in the mail (Remember to press *6 to mute your phone) Some people will receive both a W-2 and a 1042S [if some income was tax exempt under a treaty and some income was subject to tax].
33 Federal Tax Filing Responsibilities Non-Resident Aliens (NRA), must file if they: received U.S. sourced income in 2011 and/or are covered by a tax treaty or received no U.S sourced income in 2011 NRAs with either U.S. source funding or a tax treaty must file the following by April 17, 2012: Form 8843 Form 1040 NR or Form 1040 NR-EZ NRAs with no U.S. source funding must file Form 8843 by June 15, 2012
34 Federal Tax Filing Responsibilities Resident Aliens (RA), must file Form 1040 RA are taxed based on worldwide Tax treaties may or may not apply Use Form 1040 or 1040 EZ (not 1040 NR) Dual Status in 2011 Those who have changed tax status in 2011 may have additional tax filing requirements and should consult IRS Publication 519
35 State Tax Filing Responsibilities State tax filing responsibilities vary per state Massachusetts residents may or may not need to file, depending on funding source and amount for 2011 Massachusetts requires Form 1099 HC as proof of health insurance coverage
36 Required documents for completing tax forms Tax reporting documents from UMMS W S Passport Visa document Social Security or ITIN number NOTE: Wait until you have all necessary documents before filing. UMMS sends tax reporting documents in late January
37 Tax Filing Resources (Remember to press *6 to mute your phone) U.S. tax law is very complicated! Only authorized tax prepares are covered from possible liability if a tax form is not completed properly on behalf of the individual. Immigration Services cannot assist preparing federal or state tax returns. IRS Website IRS Publication 901 IRS Publication 519 Immigration Services will have basic on-line resources posted soon:
38 Closing Information (Remember to press *6 to mute your phone) Send original and one copy of signed forms to HR/Immigration Services, 333 South St. by interoffice mail Send as soon as possible. Your pay will be affected if we do not receive your forms. Return the Substantial Presence Test and Tax Treaty analysis print-outs even though a signature was not required. Send copies of new I-94 card (if travel in 2011) and/or new passport (if updated in 2011) where applicable Copy of this presentation available on the Immigration Services website:
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