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Filing US Taxes

Nonresident Alien Tax (For International students and scholars filing US taxes):

File Form 8843. This form has to be filled out and filed with the IRS even if you are not employed. This states that you are exempt from paying taxes.

In addition to form 8843 you may have to fill out forms 1040NR or 1040-NR- EZ, if you have worked or have a taxable scholarship or assistantship stipend.

**Scholarship or fellowship used for books, courses, or for study do not need to
be included as part of your income. It is not taxable.
**If scholarship or fellowship money is used for room &board than it is taxable.
**Stipends are taxable.

You do not have to file form 1040-NR OR 1040-NR- EZ if:
You have only taxable U.S. source of wages that were less than $3,700 and
you have no other need to file except to claim a refund of over-withheld income taxes.
**Only file the form if you have income tax withheld in box 2 of your W-2 OR 1042-S forms
and you want a refund.

Itemized Deductions are tax withholdings
Unless you are an Indian student you are only eligible for some Itemized deductions and a personal exemption.
Only Indian students can have standard deductions and personal deductions.
Spousal exemptions available for some nonresidents for example, Canada, Mexico.
Students from Japan may claim personal exemptions under the old treaty rules.
Students from India may claim children who were born in the U.S.

Tax Treaties
Countries have treaties with the U.S. that allow their residents to earn money while temporarily in the U.S. without being taxed. Visit the IRS website for a complete list of countries and their treaties under publication 901.

 Sprintax is an on-line system purchased by The International Advising Office to assist international students and scholars in complying with their non-resident alien tax obligations. This program will assist you in filling out the proper tax forms. You will receive a Sprintax Access Code in late January or early February of each year through your Union email.

How Sprintax works- view youtube video

Send all tax forms to:

Department of the Treasury
Internal Revenue Service
Austin, Texas
73301-0215, USA

** Forms need to be in by April 18 or by June 16 if you are just filing form 8843

Filing New York State Taxes

***If you do not have income and filed form 8843 than you do nothing for the State of New York.
***You are required to file a NY State tax return if you are single and your
income is more than $7,500.
***You are required to file a NY State tax return if you are single and your
income is more than $3,000 and you can be claimed on someone else’s tax return.
***You are required to file a NY State tax return if you made more than $7,500
and you are married and filing separate.
***If you do have to file a NY State tax return file form IT-203 for nonresident
and part year resident income and form IT-2 if you received a W-2 form.