Office of International Services TAX WORKSHOP Tax preparation for International Students and Scholars Tax Year 2018
Office of International Services OVERVIEW Introductions What are Taxes? Tax Forms Sprintax Resources 1
Introductions Sarah Reed, SEVIS and Data Compliance Manager, Office of International Services University Plaza Suite 130 541-737-3006 OIS.Student@oregonstate.edu Adria Buncal, International Scholar Advisor, Office of International Services University Plaza Suite 130 541-737-3006 OIS.Scholar@oregonstate.edu Traci Yates, HRIS Analyst Payroll, Office of Business Affairs Kerr Admin Building 541-737-3770 Traci.Yates@oregonstate.edu Staff are not tax experts and cannot provide tax advice. For questions email hello@sprintax.com
What are taxes? https://www.youtube.com/watch?v=kd_aplxxjjy Set subtitles End at 5:28
When is the tax year? Current filing is for the 2018 Tax Year: January 1, 2018 to December 31, 2018 OREGON STATE UNIVERSITY 4
Do I have to file anything? Yes! If you are unpaid or received no income = You must file IRS Form 8843 Including F-2 or J-2 dependent status (spouse, children) If you are paid in 2018 = You must file your federal and state income tax return OREGON STATE UNIVERSITY 5
Filing Tax Paperwork FILING FORM 8843 (UNPAID)
No-Income Process If you are: present in the U.S. during 2018 a nonresident alien present in the U.S. under F-1, F-2, J-1, or J-2 status (spouse, children) Even if you received NO income during 2018 You must file Form 8843, Statement for Exempt Individuals and Individuals with a Medical Condition Form Name: Form 8843 (2018) Deadline to File: June 17 th, 2019 Mailing Address: Department of Treasury International Revenue Service Center Austin, TX 73301-0215 USA
Form 8843 Form 8843 is an informational statement required by the U.S. government for certain nonresident aliens (including the spouses or dependents of nonresident aliens). You may complete the PDF, or use Sprintax to complete You will need: Address (country of residence and in U.S.) Passport U.S. Visa I-94 and Travel History from https://i94.cbp.dhs.gov/i94 Your SSN or ITIN (if you have one) Any documents for dependents
Information to use in Part II (Faculty/Scholars) or Part III (Students) Part II: Teachers and Trainees Complete if you are a J Research Scholars or Student Interns Part III: Students Complete if you are a J or F Student Question about Academic Program Information: Enter the name, address, and phone number of the director of the academic program you participated in during 2018. Name: Oregon State University Address: 1600 SW Western Blvd, Suite 130, Corvallis, OR 97333-4188 Telephone Number: 541-737-3006 Director of Program: Grace Atebe OREGON STATE UNIVERSITY 10
Complete, Review, Print, Sign, Copy and Mail Complete form, review form and instructions, print document, sign and date, make a copy for your records and mail to address. Mailing Address: Department of Treasury International Revenue Service Center Austin, TX 73301-0215 USA Deadline to File: June 17 th, 2019 Send each in separate envelope *Instructions differ if you are filing 8843 form with an income tax return OREGON STATE UNIVERSITY 11
Filing Tax Paperwork FILING INCOME TAXES (PAID)
Filing Your Income Taxes Process If you received taxable income or scholarship during 2018, you must file Income Taxes Federal taxes State taxes Deadline to File: April 15, 2019
How will I receive my tax forms? You will only receive if paid while in U.S. (employment, scholarship, etc.) Documents were mailed in late-january, early-february 2019 Contact Central Payroll at (541) 737-3232 or by emailing paymaster@oregonstate.edu with questions OREGON STATE UNIVERSITY 14
Documentation You Might Need Passport and other immigration documents Tax documents you receive in the mail Form 1098-T (Tuition) (only for tax Residents ) Forms W-2 (Wages) 1042-S (Foreign Person s U.S. Source Income) - Often Taxable Scholarships and Treaty exemptions 1095 B or C forms reporting Health care coverage Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN) (if you do not have an ITIN, Sprintax can help you get one)
Tuition Statement - 1098 T http://fa.oregonstate.edu/business-affairs/studentfinance/1098t The 1098T is to help students determine if they are eligible to receive two tax credits: the American Opportunity credit Lifetime Learning credit A Tuition Statement is issued each year a student is enrolled in credit hours at the university. OSU reports Amounts Billed in Box 2 and not Payments Received in Box 1 as allowed by IRS regulations.
Wage Statement W2 form The IRS requires employers to report wage information for all employees on a Form W-2. The W-2 reports the amount of taxable earnings, federal and state tax paid and other taxes withheld from pay. https://turbotax.intuit.com/tax-tips/irs-tax-forms/what-is-a-w-2-form/l6vjbqwl5
Foreign Person s US source Income 1042-S Statement Reports amounts paid to foreign that are subject to income tax withholding, even if no amount is deducted and withheld from the payment because of a treaty or exception to taxation.
TAX TREATY
What is a Tax Treaty? The United States has income tax treaties with a number of foreign countries. Under these treaties, residents (not necessarily citizens) of foreign countries may be eligible to be taxed at a reduced rate or exempt from U.S. income taxes on certain items of income they receive from sources within the United States. These reduced rates and exemptions vary among countries and specific items of income. For more information, contact: Traci Yates, HRIS Analyst Payroll, Office of Business Affairs Kerr Admin Building 541-737-3770 Traci.Yates@oregonstate.edu OREGON STATE UNIVERSITY 20
HOW TO FILE
So, how can I file? It s easy! Use Sprintax is an online tax preparation software specifically designed for international students and scholars. Sprintax can prepare you tax return and check if you are due to a refund. How Sprintax Works Video: https://www.youtube.com/watch?v=dgclfmygpho
Sprintax OREGON STATE UNIVERSITY 23
Sprintax Information for OSU Students/Scholars Link: www.sprintax.com/uni-lp.html?utm_ref=oregon-state-universitytax-preparation Free Filing Code: Spx2018OSU2000 Federal Tax Preparation: Free while codes are available State Tax Preparation: $25.95 per state *See Sprintax s website for pricing OREGON STATE UNIVERSITY 24
Can I file jointly with my spouse? If you were married on the last day of the tax year, you do not have the option to file a return jointly with your spouse, if both you and your spouse are non-resident aliens. If you file Form 1040NR, your only option is to file a single tax return (married non-resident alien status is also treated as a single). If you are citizen of Canada, Mexico or South Korea, or a student or business apprentice from India, by filing 1040NR, you may have the option to claim dependency exemptions for your family under certain circumstances which Sprintax will determine for you. If you are filing Form 1040NR-EZ, you can only claim "single non-resident alien" or "married non-resident alien", which are both treated as single filing status and you cannot claim dependency exemptions. OREGON STATE UNIVERSITY 25
What to do if I forgot to file from years before? Prior Year Forms and Instructions https://www.irs.gov/forms-pubs/prior-year Search for form name and year OREGON STATE UNIVERSITY 26
Additional Resources OSU U.S. Tax Information International Tax FAQ Sprintax FAQ Sprintax Virtual Tax Expert or Life Chat
Contacts Students or faculty receiving salary or payment from OSU may contact the following staff in the OSU Payroll Office to help with questions on tax withholding, FICA withholding, non-resident verses resident for tax purposes and tax treaty eligibility. Name Telephone E-mail Traci Yates 541-737-3770 Traci.Yates@oregonstate.edu Kristi Rietz 541-737-8611 Kristi.Rietz@oregonstate.edu Students receiving OSU scholarships may contact the following staff in OSU Business Affairs for assistance with the tax reporting Form 1042-S. Name Telephone E-mail Russell Brown 541-737-0643 russell.brown@oregonstate.edu
Questions? OIS staff are not tax experts and cannot provide tax advice. For general questions email ois.student@oregonstate.edu Sarah Reed, SEVIS and Data Compliance Manager, Office of International Services University Plaza Suite 130 541-737-3006 OIS.Student@oregonstate.edu Adria Buncal, International Scholar Advisor, Office of International Services University Plaza Suite 130 541-737-3006 OIS.Scholar@oregonstate.edu Traci Yates, HRIS Analyst Payroll, Office of Business Affairs Kerr Admin Building 541-737-3770 Traci.Yates@oregonstate.edu