INTERNATIONAL STUDENTS TAX WORKSHOP 2018
INTRODUCTORY ITEMS Did you have health insurance you purchased from the Health Insurance Marketplace?
INTRODUCTORY ITEMS Entered the U.S. in 2018? What country are you from? Tax Treaty Country? Type of Visa? Married to a U.S. resident or citizen in 2017? 5 year test
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 $4,050 or more 3. Taxable Scholarship Income 4. A Refund Due of Taxes Withheld 5. If you received a Form 1095-A
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 All must file Form 8843
FORM 8843
Complete only if not required to file 1040 NR
LINE 9 IDAHO STATE UNIVERSITY BOX 8038 POCATELLO ID 83209 (208) 282-5304 LINE 10 SHAWN BASCOM ASSISTANT DIRECTOR OF ADMISSIONS, INTERNATIONAL PROGRAMS IDAHO STATE UNIVERSITY BOX 8038 POCATELLO ID 83209 (208) 282-5304
FORM 8843 Sign and date
Mail To: Department of the Treasury Internal Revenue Service Center Austin, TX 73301-0215
If you received a Form 1095-A, you must file the Form 1040NR and you will need to complete the Form 8962 to include with your Form 1040NR.
FORM 1040NR
300 4,400 150
Treaty Exempt Income $2,000 04
Taxable Income 15 $960 $131
PLEASE NOTE: If you request a refund of tax withheld on a Form 1042-S by filing a Form 1040NR, the IRS will need additional time to process the return. Please allow up to 6 months from the the date you actually filed the 1040NR to receive any refund due.
Box 1
4,400
Amount on Line 11 is last year s state refund plus $10
Box 2
$960
Box 2
$2,000
India - $6,350
Box 17
300
Everyone
59
If you got insurance through the Health Care Exchange or Obama Care and received a form 1095-A please stop here. We will finish your 1040NR later.
W-2 Box 2 1042-S Box 7
150
$131
If line 71 is greater than line 61 then take line 71 minus line 61 and put the difference on line 72 & line 73a. If line 61 is greater than line 71 then take line 61 minus line 71 and put the difference on line 75.
Finishing the Return Attach 8843, W-2 and 1042-S Sign & date Keep copy Mail by April 17
Mail To: REFUND: Department of the Treasury Internal Revenue Service Center Austin, TX 73301-0215 TAX DUE: Internal Revenue Service P.O. Box 1303 Charlotte, NC 28201-1303
IDAHO RETURN
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.
FORM 43
Taxable Scholarship Line 12 1040NR Wages & Taxable Scholarship Ln 8 + Ln 12 1040 NR SCH - $960
Ln 23 1040NR
IDAHO SUBTRACTIONS 1. IF YOU ENTERED A STATE TAX REFUND ON 1040NR, LINE 11, IT SHOULD BE SUBTRACTED OUT ON FORM 39NR. 2. IF YOU PAID FOR HEALTH INSURANCE IN 2017, YOU CAN DEDUCT THE AMOUNT PAID ON FORM 39NR.
Ln 11 1040NR
Health Insurance Paid
Ln 38 1040NR Box 17 W-2
7
300
Finishing the Idaho Return Attach Idaho Form 39NR Attach W-2s and 1042Ss Sign & date the return Attach complete copy of Federal Return Keep copy Mail by April 17th
Mail To: Idaho State Tax Commission P. O. Box 56 Boise ID 83756-0056
SOCIAL SECURITY TAX
Social Security Tax You are NOT subject to Social Security and Medicare tax withholding on your wages if: You have on campus employment You are authorized for Curricular or Optional Practical Training You are authorized for employment due to Economic Hardship
FICA REFUNDS When withheld in error: - Ask employer for refund. If employer is unable to refund these taxes, request statement. - If not refunded, use IRS Form 843 and Form 8316 to request refund.