INTERNATIONAL STUDENTS TAX WORKSHOP 2016

INTERNATIONAL
STUDENTS
TAX WORKSHOP
2016
INTRODUCTORY
ITEMS
Did you have health
insurance you purchased
from the Health Insurance
Marketplace?
INTRODUCTORY ITEMS
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Entered the U.S. in 2016?
What country are you from?
Tax Treaty Country?
Type of Visa?
Married to a U.S. resident or
citizen in 2015?
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 $4,000 or more
3. Taxable Scholarship Income
4. A Refund Due of Taxes Withheld
5. If you received a Form 1095-A
If you received a Form 1095-A,
you will need to complete the
Form 8962 and include this form
with your Form 1040NR.
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
BRIGHAM YOUNG UNIVERSITY - IDAHO
276 MANWARING CENTER, MAILSTOP 0775
REXBURG ID 83460-0775 (208) 496-1320
LINE 10
R. MIKE OSWALD – INTERNATIONAL SERVICES MANAGER
BRIGHAM YOUNG UNIVERSITY - IDAHO
276 MANWARING CENTER, MAILSTOP 0775
REXBURG ID 83460-0775 (208) 496-1320
FORM 8843
Sign and date
Mail To:
Department of the Treasury
Internal Revenue Service Center
Austin, TX 73301-0215
FORM
1040NR
4,400
300
150
Treaty Exempt Income
04
$2,000
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 - $6,300
Box 17
300
Everyone
64
Box 2
Box 7
150
$131
Finishing the Return
• Attach 8843, W-2 and
1042-S
• Sign & date
• Keep copy
• Mail by April 18
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
SCH - $960
Wages & Taxable
Scholarship
Ln 8 + Ln 12 1040 NR
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 2015, YOU CAN
DEDUCT THE AMOUNT PAID ON
FORM 39NR.
Ln 11 – 1040NR
Health Insurance Paid
Ln 38 – 1040NR
Box 17 – W-2
8
8
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 18th
Mail To:
Use Envelope in Packet
or 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.