Current Students - Income Taxes

All international students who were present in the US during 2012 in F-1 status need to file form 8843. This also applies to dependents who are in F-2 status. If you had income during 2012 you may need to file an income tax return as well.

Income Tax Seminar

Presentation for 2012 Taxes

If you missed our seminar please use the powerpoint slides in the link above to help you. You may also visit some of the links below for additional help.

NOTE:

International students on F-1 status are not allowed to file form 1040. Tax preparation software such as Turbo tax and Tax cut do not have the correct forms. Please do not use these products to file your taxes as you may have problems with the IRS. If you use a professional tax preparer, make sure they use the appropriate forms: 8843, 1040NR, etc.

Each of you will need to bring the following items with you to the seminar:

Your W-2 forms. (Form sent to you by your employer reporting wages you received)
Your Form 1042S received from the University (Reports scholarships & Compensation during study and training) Note: Not everyone will receive a 10425.
The following general information:
1. Type of U.S. Visa
2. Current nonimmigrant status as reported on your Form I-94
3. Your passport number
4. Actual number of days you were present in the United States during 2012, 2011, and 2010
5. Dates you entered and left the United States during 2012
6. Total of your contributions to U.S. Charities (This would include the tithes and offerings paid to your ward)
7. A happy smile

Copy of your last year’s return, if you filed last year.

If you entered the US as a student for the first time in 2013, you do not need to file tax forms for 2012. All others must file whether or not you worked in 2012.

Our goal is to help you complete your taxes before you leave the seminar. We hope you can be there for the entire time. We look forward to seeing you there.

Mail your Federal returns and the 8843 to the following address:

Internal Revenue Service Center
Austin, TX 73301-0215

Forms

Tax forms are available at International Services, or you can download them from the IRS website at: http://www.irs.gov/ (federal) or http://www.tax.idaho.gov/ for Idaho state forms. The most common forms can be downloaded below.

Commonly used forms

8843 Required of all international students and dependents
1040NR-EZ Simplified form for nonresidents
Instructions for 1040NR-EZ
1040NR Long form for nonresidents
Instructions for 1040NR
901 Tax Treaty Information

Additional Resources (No Charge)

Internal Revenue Service (IRS) information for international tax payers
http://www.irs.gov/businesses/small/international/index.html

You may also contact local tax preparers for assistance if needed.

Declaration for joint filing. (Used when you want to file jointly with your US spouse)

You may choose to be treated as a "resident alien for tax purposes" and file jointly with your spouse either IRS Form 1040EZ, 1040A, or 1040

Advantages:

Advantages:

You can use the category "married filing jointly" (usually lower tax bracket)
You can claim tax credits normally not available to nonresident aliens
You can claim the "standard deduction"

Disadvantages:

You will be taxed on your worldwide income
You may be subject to Social Security and Medicare withholding on your wages
You may not be able to claim tax treaty benefits (depends on country specific tax treaty).

How to make the choice:

Attach a statement signed by both spouses to your joint return for the first tax year for which the choice applies.

Example

Date

To Whom It May Concern:

In the tax year 2012, I was a non-resident alien for tax purposes but was married to a (choose one: resident alien, permanent resident or U.S. citizen). My spouse and I therefore choose to be treated as U.S. residents for the entire tax year.

Spouse's Signature
Spouse's Printed Name
Address
SSN or ITIN

Your Signature
Your Printed Name
Address
SSN or ITIN

Mailing instructions:

Only the first year that you make the election, your joint return along with your statement must be mailed to:

Internal Revenue Service
Austin, TX 73301