Basic Tax Information For F1 Visa Holders 8316
User Manual: 8316
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- Basic Tax Information for F1 Visa Holders
- Why do I need to file a tax return in the U.S.?
- What is considered income?
- Resident vs. Non-Resident for Tax Purposes
- Determining Tax Residency Status
- Must F &J Students Take the SPT?
- Other Visa Types that Must Take the SPT?
- Substantial Presence Test
- How are Residents & Non-Residents Taxed Differently?
- Forms: Non-residents for Tax Purposes
- Continued…
- State Tax Forms
- Supporting Documentation
- Tips for Completing Form 8843
- Do I need a SSN or ITIN?
- When and Where to File
- Additional Tax Resources
- Additional Questions?
Basic Tax Information
Basic Tax Information
for F1 Visa Holders
for F1 Visa Holders
Office of Admissions (International)
Office of Admissions (International)
Why do I need to file a tax return
Why do I need to file a tax return
in the U.S.?
in the U.S.?
Employer reports all income earned and taxes prepaid
Employer reports all income earned and taxes prepaid
Proper filing may result in either a refund from or a payment
Proper filing may result in either a refund from or a payment
to the IRS
to the IRS
What is considered income?
What is considered income?
Sources of income may include:
Sources of income may include:
employment (on or off
employment (on or off-
-campus)
campus)
scholarships
scholarships
fellowships
fellowships
honoraria
honoraria
graduate assistantships
graduate assistantships
practical or academic training
practical or academic training
Resident vs. Non
Resident vs. Non-
-Resident
Resident
for Tax Purposes
for Tax Purposes
Residents for tax purposes:
Residents for tax purposes:
U.S. citizens
U.S. citizens
Lawful Permanent Residents (green card
Lawful Permanent Residents (green card
holders)
holders)
Non
Non-
-resident aliens for immigration purposes
resident aliens for immigration purposes
who have met the Substantial Presence Test
who have met the Substantial Presence Test
Non
Non-
-residents for tax purposes:
residents for tax purposes:
Everyone else!
Everyone else!
Determining Tax Residency
Determining Tax Residency
Status
Status
Substantial Presence Test (SPT)
Substantial Presence Test (SPT)
IRS formula to determine when non
IRS formula to determine when non-
-resident
resident
aliens for immigration purposes have been in the
aliens for immigration purposes have been in the
United States long enough to be considered
United States long enough to be considered
residents for tax purposes
residents for tax purposes
You may be exempt from taking the test. Exempt
You may be exempt from taking the test. Exempt
individuals are automatically non
individuals are automatically non-
-resident aliens
resident aliens
for tax purposes
for tax purposes
Must F &J Students Take the
Must F &J Students Take the
SPT?
SPT?
F & J students: Time spent in United States in F and/or
F & J students: Time spent in United States in F and/or
J student status:
J student status:
5 years or less
5 years or less –
–any part of 5 or fewer calendar years,
any part of 5 or fewer calendar years,
you are exempt from the SPT and automatically a
you are exempt from the SPT and automatically a
non
non-
-resident for tax purposes
resident for tax purposes
More than 5 years
More than 5 years –
–any part of 6 or more calendar
any part of 6 or more calendar
years, you must take the SPT to determine your tax status
years, you must take the SPT to determine your tax status
Do not count 2008 in your calculation!
Do not count 2008 in your calculation!
Other Visa Types that
Other Visa Types that
Must Take the SPT?
Must Take the SPT?
H
H-
-1B Temporary Workers must always
1B Temporary Workers must always
take the SPT to determine their tax status
take the SPT to determine their tax status
Unlike individuals in F and J status, H
Unlike individuals in F and J status, H-
-1B
1B
Temporary Workers have no period of
Temporary Workers have no period of
exemption from the SPT
exemption from the SPT
Substantial Presence Test
Substantial Presence Test
Physically present in the United States at least 31
Physically present in the United States at least 31
days during 2007,
days during 2007, and
and
183 days during the last 3 years (2005, 2006 and
183 days during the last 3 years (2005, 2006 and
2007)
2007)
Days in 2007, plus
Days in 2007, plus
Days in 2006 times 1/3, plus
Days in 2006 times 1/3, plus
Days in 2005 times 1/6
Days in 2005 times 1/6
For purposes of the SPT, never count days
For purposes of the SPT, never count days
in which you were an exempt individual.
in which you were an exempt individual.
How are Residents &
How are Residents &
Non
Non-
-Residents Taxed Differently?
Residents Taxed Differently?
RESIDENTS
RESIDENTS…
…
Are taxed on their worldwide income
Are taxed on their worldwide income
File the same tax form as U.S. citizens
File the same tax form as U.S. citizens
NON
NON-
-RESIDENTS
RESIDENTS…
…
Are taxed on U.S. source income (services
Are taxed on U.S. source income (services
performed in the United States)
performed in the United States)
Are not required to pay taxes on interest from U.S.
Are not required to pay taxes on interest from U.S.
banks
banks
Are not required to pay FICA/Social Security taxes
Are not required to pay FICA/Social Security taxes
Forms: Non
Forms: Non-
-residents for Tax
residents for Tax
Purposes
Purposes
All non
All non-
-residents for tax purposes in F & J status
residents for tax purposes in F & J status
(even if they did not earn any U.S. income in 2007):
(even if they did not earn any U.S. income in 2007):
Form 8843
Form 8843
One form for each family member
One form for each family member
Non
Non-
-residents for tax purposes with income over
residents for tax purposes with income over
$3,400 in 2007:
$3,400 in 2007:
1040NR or 1040NR
1040NR or 1040NR-
-EZ
EZ
State tax form based on where you live regardless of
State tax form based on where you live regardless of
tax treaty benefits
tax treaty benefits
Continued
Continued…
…
Non
Non-
-residents for tax purposes who earned income less than
residents for tax purposes who earned income less than
$3,400 in 2007 but believe they are due a tax refund:
$3,400 in 2007 but believe they are due a tax refund:
1040NR or 1040NR
1040NR or 1040NR-
-EZ
EZ
Non
Non-
-residents for tax purposes who believe they are due a
residents for tax purposes who believe they are due a
social security tax refund:
social security tax refund:
IRS Forms 843, 8316 along with the non
IRS Forms 843, 8316 along with the non-
-resident tax form
resident tax form
and all immigration documents
and all immigration documents
Always make a copy of all forms submitted for your records.
Always make a copy of all forms submitted for your records.
State Tax Forms
State Tax Forms
Complete state forms based on where you live:
Complete state forms based on where you live:
Washington, DC: Form D
Washington, DC: Form D-
-40 at:
40 at:
http://cfo.dc.gov/otr/site/default.asp
http://cfo.dc.gov/otr/site/default.asp
Virginia: Form 760 at: http://www.tax.virginia.gov
Virginia: Form 760 at: http://www.tax.virginia.gov
Maryland: Form 503 at:
Maryland: Form 503 at:
http://www.marylandtaxes.com
http://www.marylandtaxes.com
*Don
*Don’
’t forget to make a copy for your records!
t forget to make a copy for your records!
Supporting Documentation
Supporting Documentation
W
W-
-2 Form from each employer
2 Form from each employer
Immigration documents
Immigration documents
If you don
If you don’
’t pay any balance due with your
t pay any balance due with your
tax return, you will get a bill from the IRS
tax return, you will get a bill from the IRS
that may include penalties and interest!
that may include penalties and interest!
Make a copy of all documents for your
Make a copy of all documents for your
records!
records!
Tips for Completing Form 8843
Tips for Completing Form 8843
Name of form
Name of form
One form for each family member
One form for each family member
Leave the taxpayer ID line blank if filing only Form 8843
Leave the taxpayer ID line blank if filing only Form 8843
Address in country of residence is foreign home country
Address in country of residence is foreign home country
address
address
Part I: All fill out
Part I: All fill out
Part III: F & J students and dependents
Part III: F & J students and dependents
If filing both the 8843 and a tax return, mail together
If filing both the 8843 and a tax return, mail together
Do I need a SSN or ITIN?
Do I need a SSN or ITIN?
Form 8843 only
Form 8843 only
No number
No number
Any 1040 form
Any 1040 form
Social Security Number (SSN) or Individual Taxpayer
Social Security Number (SSN) or Individual Taxpayer
Identification
Identification
Number (ITIN)
Number (ITIN)
Claiming Dependents?
Claiming Dependents?
Citizens of Canada, Korea, Mexico
Citizens of Canada, Korea, Mexico
Citizens of India (students only)
Citizens of India (students only)
If dependents are claimed, each must have a SSN or ITIN
If dependents are claimed, each must have a SSN or ITIN
When and Where to File
When and Where to File
When?
When?
Postmarked by April 15, 2008
Postmarked by April 15, 2008
Postmarked by June 15, 2008 if outside
Postmarked by June 15, 2008 if outside
United States
United States
Where?
Where?
Consult your tax information for filing
Consult your tax information for filing
addresses by location
addresses by location
State Tax Return: See instructions for address
State Tax Return: See instructions for address
Additional Tax Resources
Additional Tax Resources
IRS Publications
IRS Publications
519 Tax Guide for Aliens
519 Tax Guide for Aliens
901 Tax Treaties
901 Tax Treaties
Tax Preparation Specialists
Tax Preparation Specialists
