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Who Needs to File an Income Tax Return?
Each Spring by April 15, everyone who was physically present in the United States on a F-1, F-2, J-1, J-2, H-1B, TN, visa at any time during the previous calendar year (even for one day) must file a Federal Income Tax Return. This includes dependents. Federal Income Tax Returns are to be completed and mailed by April 18. If you are currently overseas or received no income during the previous calendar year, the deadline for you is June 15.
Please remember that even though it is called a Federal Income Tax Return, not everyone who files a "return" is going to get a refund. Many of you will find out that everything will balance out to "0", and some of you may find out that you owe more taxes to the Federal Government. Regardless of whether or not you are going to get a refund, you are required by law to file a tax return if you were in the U.S. on an F-1, F-2, J-1, J-2, H-1B, TN visa in previous tax year. By having your check book with you when you complete your Federal Income Tax Return you will have a check available to either pay any taxes you do owe, or have information (such as your bank account number and ABA number) in order for a refund to be electronically deposited into your account.
Tax Access Code
Students who file taxes with the Sprintax can purchase an access code using the following link: https://epay.wright.edu/C21810_ustores/web/product_detail.jsp?PRODUCTID=1760. The cost of the access code $5 and the discount it can provide for the application is up to $30. Keep in mind that this access code can be used just for the Federal Return form (8843 form).
What Help is Available?
The UCIE office has purchased the use of Sprintax, a web-based tax program. This software will enable you to use any computer that has web access to start or modify your personal tax return - this means you are no longer limited to one lab and certain times of the day to modify or correct your own personal return. The procedure for obtaining the Sprintax passwords will be announced in the UCIE weekly email newsletter. In order to use Sprintax you will need:
- Passport and Visa
- I-20 or DS-2019 (if F-1/J-1)
- I-94 Card
- I-797 Approval Notice (if on H-1B status)
- Form W-2 (if you worked and were paid at any time in the past year)
- Form 1042S (if you received a nonqualified scholarship or tax treaty benefit during the past year). Those of you receiving WSU tuition waivers only will not receive a 1042S. Some of you may receive two different 1042S's. Bring all that are issued to you.
- Any Form 1099's you may have received (see below for details)
- WSU ID (student or staff)
- Checkbook (for paying taxes or providing refund information)
- The name and office telephone number of your academic advisor, graduate program director, or department head.
- You will also need a Sprintax password
- Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN)
Please remember that even though Sprintax is a web-based program, it is not "E-filing". "E-filing" is a web-based method that US Citizens and Resident Aliens can use to file their Federal Income Tax Returns. E-filing is now AVAILABLE for Non-Resident Aliens. However, E-filing will be compatible only for the Form 1040-NR. For additional information, stay updated on this page and watch out for the upcoming newsletters.
After completing your tax return using GTP you must print your documents, sign them and mail them to the IRS address supplied with the Sprintax program.
Keep in mind that Sprintax only files Federal, State, and FICA returns. Students also need to file Local and School taxes that should be filed separately on other websites like www.ritaohio.com and www.tax.ohio.gov.
Also, note that Sprintax doesn't file students who have been in the USA for more than 5 years. The system won't allow you to proceed further to finish an application. In this case, students will need to use other websites to file taxes. Be aware that international students can't use the Turbotax website—it's only for United States residents.
W-2's are issued to everyone who worked and was paid by an employer during the previous year unless all wages were exempt under a tax treaty. It lists the total income and all the taxes that have already been withheld and may include Federal, State, Social Security and Medicare. These forms are employer-specific, so if you had a job anywhere other than at WSU, you will also have a Form W-2 from that employer that you will need to file your tax return. Your WSU Form W-2 will be mailed by January 31 to the last known address on file in the payroll system as of December 31. If you have lost the W-2 from WSU that was sent to you, or you believe that you have not received one, please contact WSU Payroll or Career Services. If you worked off campus for another employer during previous year be sure that your off campus employer sends you a W-2 or 1099 for that period of employment.
If you have not yet received a Form W-2 there could be several reasons:
- You had no compensation (job) income during the tax year.
- Your income was exempt from all withholding because of a tax treaty between the United States and your country of tax residency. Tax treaty-exempt income is reported on Form 1042-S, which will be explained below.
- Your address changed and the form has either been delayed or lost in the postal system or will be returned to WSU by the Post Office as undeliverable. If you believe this is true, please come with a photo ID to the Payroll Office, 301-D University Hall, after February 10 and request a Form W-2. In some cases, the forms will have been returned to the Payroll Office. In other cases, the Payroll Office will need to print a duplicate form.
If the Form W-2 you received shows no Federal or State withholding, but shows Social Security and Medicare withholding, this is normal for persons who are residents for tax purposes, but who are still exempt from Federal and State withholding because of a tax treaty.
If the Form W-2 you received shows Social Security and Medicare withholding, but you are in F-1 or J-1 status and are a nonresident alien for tax purposes, you may be eligible for a refund of this withholding.
1042S's are scheduled to be mailed by the third week in February. 1042S's are issued to anyone who received a nonqualified scholarship or tax treaty benefit during previous year. 1042S's will be issued to individuals who received one, or more of the following reasons:
- If you received a nonqualified scholarship such as grant in aid, athletic scholarship or a stipend, such as a fellowship to cover living expenses.
- If you took advantage of a Tax Treaty benefit which means some or all of your previous year's salary was exempt from Federal Taxes, for example our Chinese or Indian Scholars/students.
Please ensure that your current mailing address is accurate with the WSU Registrar and Payroll Office (where your WSU pay-check comes from). This is the address that will be used to mail the Form 1042S.
If you meet one of the above criteria and you have not received your Form 1042S by late February or have lost the Form 1042S that was sent to you, you must contact the WSU Payroll office.
- If you are Chinese (and entered the U.S. as F-1 or J-1) and earned money during previous year, you will most likely be receiving a 1042S. Please wait for it to arrive before you attempt to do a Federal Income Tax return.
- Students who entered as F-2 or J-2 and later changed to F-1 or J-1 and worked on campus do not receive tax treaty benefits and therefore will not receive a 1042S.
- If you are an Indian Student (F-1) you will not receive a 1042S for salary paid, but you will if you received any nonqualified scholarship payments – tuition waivers are not in this category.
- If you are a non-student (for example a J-1 Research Scholar, Professor, Short-Term Scholar) and received money from WSU while claiming a tax treaty, you will receive a Form 1042S.
Some of you (not all of you), may also receive one or more 1099 Forms. 1099's are forms mailed to people to document a variety of possible incomes that would not necessarily be reported on a W-2 or 1042S. Below are some examples of 1099 forms you may receive. (Not everyone will get a form 1099)
- 1099-DIV Money made on Stocks, Dividends, Bonds etc.
- 1099-G Refund of your State of Ohio Taxes from previous tax year.
- 1099-INT If you received interest on a savings account (you do not need to report this on your Federal Income Tax Return).
- 1099-R Refund of any money you paid into PERS (Ohio retirement fund).
- 1099-MISC Money paid to you as an independent contractor.
1098-T's have been mailed recently. IRS Form 1098-T, "Tuition Payments Statement", must be provided by WSU to taxpayers who pay tuition expenses, so that the taxpayers can claim certain credits, if applicable, on their returns. Since Non Resident Aliens are not eligible for these credits, they do not need to receive these forms. Form 1098-T's should only be sent to Resident Aliens for Tax Purposes, or U.S. Citizens. In most cases if you are in the U.S. under F-1/J-1 immigration status you should not receive this form. If you have received this form and you are not a Resident Alien for tax purposes, a U.S. Citizen or married to a U.S. Citizen, you should disregard this form.
Determining if you are a Resident Alien for tax purposes can be made when you are using GTP. One formula for determining this status that will work for many of you reading this is to know that if you are an F-1 and arrived in US less than 5 years ago, you are most likely a Non Resident Alien for Tax Purposes – in this case, you do not need a 1098T and should not worry about this form. However if you believe you are a Resident Alien for Tax Purposes and you have not received this form you can contact the WSU Bursar Office to have Form 1098T sent to you.
Doing your taxes on the Sprintax software is quick and easy. This tax software program is completely self-contained and you can work at your own pace and get all your questions answered "on-line". The program allows you to quickly and easily complete your Federal Tax forms with your home computer or if you wish, you may also use WSU computers to browse online to use the Sprintax and accomplish this. The UCIE office has purchased a site license for WSU students to use, so there will only be a small charge of $5 for you to use the Sprintax software. You can find out more about this after you have the new Sprintax password.
Your first step is to purchase a password at the UCIE online Marketplace and carefully read through the Sprintax instructions.
The Sprintax Instruction Sheet will be available after buying the password at the UCIE Online Marketplace.
Who Must File
If you are an alien individual (other than a foreign government-related individual), you must file Form 8843 to explain the basis of your claim that you can exclude days of presence in the United States for purposes of the substantial presence test because you:
- Were an exempt individual, or
- Were unable to leave the United States because of a medical condition or medical problem.
When and Where To File
If you are filing a 2016 Form 1040NR or Form 1040NR-EZ, attach Form 8843 to it. Mail your tax return by the due date (including extensions) to the address shown in your tax return instructions.
If you do not have to file a 2016 tax return, mail Form 8843 to the Department of the Treasury, Internal Revenue Service Center, Austin, TX 73301-0215 by the due date (including extensions) for filing Form 1040NR or Form 1040NR-EZ.
Penalty for Not Filing Form 8843
If you do not file Form 8843 on time, you may not exclude the days you were present in the United States as a professional athlete or because of a medical condition or medical problem that arose while you were in the United States. Failure to exclude days of presence in the United States could result in your being considered a U.S. resident under the substantial presence test.
You will not be penalized if you can show by clear and convincing evidence that you took reasonable actions to become aware of the filing requirements and significant steps to comply with those requirements.
Substantial Presence Test
You are considered a U.S. resident if you meet the substantial presence test for 2016. You meet this test if you were physically present in the United States for at least:
- 31 days during 2016 and
- 183 days during the period 2016, 2015, and 2014, counting all the days of physical presence in 2016 but only 1/3 the number of days of presence in 2015 and only 1/6 the number of days in 2014.
Note: To claim the closer connection to a foreign country(ies) exception to the substantial presence test described in Regulations section 301.7701(b)-2, you must file Form 8840, Closer Connection Exception Statement for Aliens.
Generally, you are treated as being present in the United States on any day that you are physically present in the country at any time during the day. However, you do not count the following days of presence in the United States for purposes of the substantial presence test.
- Days you regularly commuted to work in the United States from a residence in Canada or Mexico.
- Days you were in the United States for less than 24 hours when you were traveling between two places outside the United States.
- Days you were temporarily in the United States as a regular crew member of a foreign vessel engaged in transportation between the United States and a foreign country or a possession of the United States unless you otherwise engaged in trade or business on such a day.
- Days you were unable to leave the United States because of a medical condition or medical problem that arose while you were in the United States.
- Days you were an exempt individual.
For purposes of the substantial presence test, an exempt individual includes anyone in the following categories.
- A teacher or trainee (defined on this page).
- A student (defined on the next page).
- A professional athlete temporarily present in the United States to compete in a charitable sports event.
The term exempt individual also includes an individual temporarily present in the United States as a foreign government-related individual under an "A" or "G" visa. If you are present under an "A" or "G" visa, you are not required to file Form 8843.
Files & Forms
The United States has income tax treaties with a number of foreign countries. Under these treaties, residents (not necessarily citizens) of foreign countries are taxed at a reduced rate, or are 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.
If the treaty does not cover a particular kind of income, or if there is no treaty between your country and the United States, you must pay tax on the income in the same way and at the same rates shown in the instructions for Form 1040NR.
Note: You should carefully examine the specific treaty articles that may apply to find if you are entitled to a tax credit, tax exemption, reduced rate of tax, or other treaty benefit or safeguard. If you are not a student, trainee, teacher, or researcher, but you perform services as an employee and your pay is exempt from U.S. income tax under a tax treaty, you may be able to eliminate or reduce the amount of tax withheld from your wages. Provide your employer with a properly completed Form 8233 for the tax year. The Form 8233 must report your Taxpayer Identification Number (TIN). On your Form 8233 you must report your U.S. Social Security Number or your Individual Taxpayer Identification Number (ITIN).
Claiming Tax Treaty Benefits
Alien students, teachers, and researchers who perform dependent personal services (as employees) can use Form 8233 to claim exemption from withholding of tax on compensation for services that is exempt from U.S. tax under a U.S. tax treaty.
Wages are generally subject to tax withholding by the employer. Upon being hired, an employee files Form W-4 to advise the employer of the employee's status for withholding. Due to the restrictions on deductions that can be claimed by nonresidents, a nonresident should check the "single" box on Form W-4 even if married; and should claim only one withholding allowance—unless the nonresident is from Canada, Mexico, South Korea, or a student from India, and can claim a spouse or child as an exemption.
Some tax treaties provide for a limited exemption from tax for wages earned while temporarily studying in the U.S. To avoid withholding on wages eligible for such an exemption, a student to whom one of those treaties applies should fill out IRS Form 8233, Exemption Form Withholding on Compensation for Independent Personal Services of Nonresident Alien Individual, and give it to the employer in duplicate. A new Form 8233 must be given to the employer each year. Pay earned, but not subject to withholding because of a treaty, is reported on Form 1042-S, which the employer is required to provide by March 15 each year. If a student either fails to give Form 8233 to the employer, or earns more than the treaty exemption amount, federal tax will be withheld and amounts earned will be reported on Form W-2.
Tax Treaty Lists
Important Note: The tables below are a general summary and subject to change.
This section is about incorrectly withheld Social Security (FICA) and Medicare Tax from earnings (wages), and how to get the money refunded to you.
Different kinds of taxes are withheld by employers. The W-2 form (Wage and Tax Statement) sent to you by your employer each January has boxes for reporting withholding of Federal Income Tax (box 2), Social Security Tax (box 4), Medicare Tax (box 6), State Income Tax (box 17) and local income tax (box 19). This tax tip focuses on box 4 and box 6.
F-1 and J-1 students who have been in the U.S. in this status for 5 calendar years or less (2012 or later), and J-1 scholars in the U.S. in this status for 2 calendar years or less (2015 or later) who have been employed ON CAMPUS are exempt from Social Security and Medicare Tax (boxes 4 and 6). F-1 and J-1 students who worked off campus with the appropriate work authorization (economic hardship employment or practical training) are also exempt from these two taxes. However, F-1 and J-1 students in the U.S. in this status for more than five years, J-2 dependents, J-1 scholars and faculty in the U.S. for more than two years, those in other non-immigrant statuses, and those who worked without authorization ARE subject to Social Security (FICA) and Medicare Tax.
If you are an F-1 or J-1 student who thinks that Social Security and/or Medicare Taxes were withheld from your pay incorrectly, because you were in the U.S. in this status for less than five or two years, respectively, and had appropriate work authorization, then U.S. federal regulation requires that you contact the employer who issued you the W-2 and inform them of the error, AND ask that they refund you the money. If the employer cannot or will not issue the refund, there is a special procedure you can use to obtain a refund of Social Security and Medicare Tax. This procedure is entirely separate from filing your income tax forms.
You need to file two special IRS forms, Form 843 and Form 8316. You will be required to show on the forms that you attempted to contact your employer first. You will also be required to attach copies of your work authorization, a copy of your I-94 card, I-20 or DS-2019, and a copy of your W-2 form. It all gets mailed to the Internal Revenue Service Center, Austin, TX 73301-0215. You should keep copies of everything you send and allow up to 6 months for processing.
For more information regarding social security tax information, you can visit the website below: https://www.irs.gov/Individuals/International-Taxpayers/Social-Security-Tax---Medicare-Tax-and-Self-Employment
You have to determine whether you are a resident or nonresident of Ohio before preparing Ohio taxes. Most international students present in the United States for the sole purpose of continuing their education in a college or university are considered nonresidents for tax purposes. The rules for filing state taxes vary for each state. Some states do not require you to file a state tax return. Income tax treaties do not cover state income taxes.
- Resident: You were a resident of Ohio if you lived in Ohio for the entire year. If you were away temporarily, you were still a resident of Ohio.
- Nonresident: You lived/dwelled outside of Ohio all year.
- Part-year resident: You moved into or out of Ohio, not counting being away temporarily.
Part-year residents should use the nonresident credit Schedule D (as explained in the Ohio Income Tax Instructions - 2009) for income earned while a resident of another state. Individuals who earn or receive income within Ohio will be able to claim the nonresident credit with respect to all items of income not earned and not received in Ohio.
If you are unsure of your state of residency, Ohio law provides that you will be considered a full-year nonresident of Ohio only if you meet all five of the following requirements:
- During the entire taxable year you had at least one abode outside of Ohio,
- You spent no more than 182 contact periods in Ohio during the taxable year,
- You were not a part-year resident of Ohio during the taxable year of the immediately succeeding calendar year you file the affidavit of non-Ohio domicile (below),
- The affidavit does NOT contain any false statements.
If you worked during the previous tax year, you are required to file a State Income Tax Return after you have completed your Federal Income Tax Return. And if you can get refund from the federal government, maybe you can also get money back from the state government. You can only file a State Tax Return AFTER you have completed your Federal Tax Return. Look below for web site references you can use to download Ohio state and local tax forms. If you have completed the Federal form 1040NR or 1040NR-EZ, then you can complete the Ohio Individual Income Tax Return form IT-1040.
Electronic Tax Filing with Ohio I-File
Rather than filing a state return manually, now you can use Ohio I-File to file it electronically and also send in your return online. Ohio I-File is the Department of Taxation's free online filing option for all Ohio income taxpayers…just click on the logo below to get started. The I-File advantages are many, particularly for those getting money back "By filing on-line and choosing direct deposit, those with refunds can expect them back in about seven business days." For those who owe additional tax can file their return and choose to pay the tax due at a later day, anytime up till April 15th.
For Fairborn or other local City Municipal Income Tax forms and information:
If you have filed an erroneous federal tax return in previous years, the following statement from the IRS outlines all interests and penalties.
Interest and Penalties
You do not have to figure the amount of any interest or penalties you may owe. Because figuring these amounts can be complicated, we will do it for you if you want. We will send you a bill for any amount due. If you include interest or penalties (other than the estimated tax penalty) with your payment, identify and enter the amount in the bottom margin of Form 1040NR-EZ, page 1. Do not include interest or penalties (other than the estimated tax penalty) in the amount you owe on line 25. Interest. We will charge you interest on taxes not paid by their due date, even if an extension of time to file is granted. We also will charge you interest on penalties imposed for failure to file, negligence, fraud, substantial valuation misstatements, substantial understatements of tax, and reportable transaction understatements. Interest is charged on the penalty from the due date of the return (including extensions). Penalty for late filing. If you do not file your return by the due date (including extensions), the penalty is usually 5% of the amount due for each month or part of a month your return is late, unless you have a reasonable explanation. If you do, include it with your return. The penalty can be as much as 25% of the tax due. The penalty is 15% per month, up to a maximum of 75%, if the failure to file is fraudulent. If your return is more than 60 days late, the minimum penalty will be $135 or the amount of any tax you owe, whichever is smaller. Penalty for late payment of tax. If you pay your taxes late, the penalty is usually 1/2 of 1% of the unpaid amount for each month or part of a month the tax is not paid. The penalty can be as much as 25% of the unpaid amount. It applies to any unpaid tax on the return. This penalty is in addition to interest charges on late payments. Penalty for frivolous return. In addition to any other penalties, the law imposes a penalty of $5,000 for filing a frivolous return. A frivolous return is one that does not contain information needed to figure the correct tax or shows a substantially incorrect tax because you take a frivolous position or desire to delay or interfere with the tax laws. This includes altering or striking out the preprinted language above the space where you sign. For a list of positions identified as frivolous, see Notice 2010-33, 2010-17 I.R.B. 609, available at www.irs.gov/irb/2010-17_IRB/ar13.html. Other penalties. Other penalties can be imposed for negligence, substantial understatement of tax, reportable transaction understatements, filing an erroneous refund claim, and fraud. Criminal penalties may be imposed for willful failure to file, tax evasion, or making a false statement. See Pub. 519 for details on some of these penalties.
How Long Should Records Be Kept?
Keep a copy of your tax return, worksheets you used, and records of all items appearing on it (such as Forms W-2, 1042-S, and 1099) until the statute of limitations runs out for that return. Usually these records should be kept for 7 years. You should keep some records longer. For example, keep property records (including those on your home) as long as they are needed to figure the basis of the original or replacement property.
If you are now a Resident Alien for Tax purposes i.e., you may now be a Resident Alien for Tax Purposes if you meet one of the following criteria:
- Have been in the US as an F-1, or J-1 Student for more than 5 years.
- Have been in the US as a J-1 non-student for more than 2 years.
- Have been in H-1B status for six months or more during previous tax year.
- Obtained Permanent Residency status (Green Card) during previous tax year.
- You obtained US Citizenship during previous tax year.
Where do I mail my tax return?
Forms 1040NR-EZ, 1040NR and Forms 8843 should be mailed to:
Internal Revenue ServiceAustin
TX 73301-0215 U.S.A.
What happens if I fail to file my taxes?
If you owe taxes and don't file, the IRS can assess penalty and interest and seize U.S. bank assets for repayment. Fines and penalties can often amount to more than the original tax debt. There can also be immigration consequences for failing to file taxes. Applicants for permanent residency "green cards" are frequently asked to show proof of tax filing for previous years in the U.S.
How can I check my refund status?
After submitting your tax application, you can check its status using the following link: https://www.irs.gov/refunds. You will need to provide your SSN, filing status, and exact refund amount.
I'm an F-1 or J-1 student and I had no U.S. earned income or scholarships during the previous calendar year. Do I need to file?
Yes. You must file IRS Form 8843. Dependent spouses in F-2 and J-2 status must also file Form 8843.
I only arrived in the U.S. in December of the previous calendar year and I didn't work. Do I still have to file Form 8843?
Yes. If you were in the U.S. even 1 day during the previous calendar year, you must file Form 8843.
I had bank interest on my checking or savings accounts, is that earned income and must I file other tax forms?
No. Simple bank interest and interest on CD's are not considered earned income for non-resident aliens, and therefore are not reportable. Your bank generally reports this interest on Form 1099 and you should retain this form for your records, but not mail it with your tax filing. If you file taxes as a "resident alien", bank interest is taxable income.
I only worked for a very short time during the previous calendar year and I didn't earn very much. Do I still have to file?
Yes. If you had any U.S. source earned income or scholarship you will need to file IRS Form 1040NR-EZ or Form 1040NR and Form 8843.
I'M MARRIED AND HAVE A CHILD WHO WAS BORN IN THE U.S. CAN I CLAIM PERSONAL EXEMPTIONS FOR MY WIFE AND CHILD?
Generally, no. Only students & scholars from certain countries can claim exemptions for their dependents (Mexico, Canada, South Korea. and India.) Specific requirements are outlined in this website.
I TRIED TO GET A SOCIAL SECURITY NUMBER FOR MY SPOUSE OR DEPENDENT CHILD AND WAS REFUSED. WHAT DO I DO?
For dependents not eligible for a Social Security number, you must apply for an Individual Taxpayer Identification Number (ITIN). Complete Form W-7 and submit along with the required supporting documents to Dayton IRS Office( 200 W Second Street). ITIN numbers are for tax filing purposes only.
I AM FROM ONE OF THE COUNTRIES THAT CAN CLAIM AN EXEMPTION FOR MY SPOUSE AND/OR CHILD. CAN I CLAIM THEM IF THEY DON'T HAVE A SOCIAL SECURITY NUMBER OR AN ITIN?
No. In order to claim personal exemptions for dependents they must have a valid social security number or an ITIN (Individual Taxpayer Identification Number). To apply for an ITIN for your dependents, fill out Form W-7 and take the required documentation to Dayton IRS Office(200 W Second Street). It takes approximately 6 weeks to receive the ITIN.
MY YOUNG CHILDREN LIVE WITH ME. CAN I CLAIM THE CHILD CARE TAX CREDIT?
Not as a rule. Only those students and scholars in non-resident tax status who are from one of the countries that can claim dependents (Mexico, Canada, South Korea and India) can claim the Child Care Tax Credit.
I AM A NON-RESIDENT FOR TAX PURPOSES. CAN I CLAIM THE HOPE OR TUITION TAX CREDIT OR THE EARNED INCOME CREDIT?
No. Non-resident aliens can not claim the HOPE or Tuition Tax Credit or the Earned Income Credit.
I HAVE A STUDENT ID STARTING WITH THE NUMBERS 997 OR 995 OR 999 THAT LOOKS JUST LIKE A SOCIAL SECURITY NUMBER. CAN I USE THIS NUMBER AS MY TAX PAYER IDENTIFICATION NUMBER?
No. You must have a valid social security number or an ITIN (Individual Tax Payer Identification Number).
I JUST RECEIVED MY W-2 FOR THE WAGES I EARNED DURING THE PREVIOUS CALENDAR YEAR. CAN I FILE MY TAXES NOW?
Not necessarily. If you are from a country which has a tax treaty with the U.S., or you received a U.S. based scholarship or fellowship, you may also receive Form 1042-S from Payroll. This form is generally mailed about 1 month later than Form W-2 and you will need to have both forms before you can file.
MY COUNTRY HAS A TAX TREATY WITH THE U.S. AND I EARNED BELOW $5000, WHICH IS THE AMOUNT OF WAGES EXEMPT BY MY TREATY. DO I STILL NEED TO FILE?
Yes. You must file Form 1040NR-EZ or Form 1040NR. In the case where you earned more than the exempt amount of your treaty, you may receive both a Form W-2 and a Form 1042-S or you may just receive only a Form 1042-S.
I HAD A TEACHING ASSISTANTSHIP OR GRADUATE RESEARCH ASSISTANTSHIP AT WSU. IS THIS THE SAME AS A SCHOLARSHIP OR FELLOWSHIP?
No. TA and GRA salary payments are not considered scholarships or fellowships. Income from TA and GRA positions and tuition remission is considered earned income and is taxable.
I HAD A TA OR GRA POSITION. CAN I DEDUCT OR EXCLUDE THE COST OF MY TUITION, BOOKS AND/OR FEES?
No. Only those students who had bona fide scholarships or fellowships (no work was required as a condition of receiving the award) may deduct expenses paid for tuition, books and fees up to the amount of the scholarship/fellowship.
CAN I DEDUCT THE COST OF A COMPUTER AS A VALID EDUCATIONAL EXPENSE?
Not generally. Equipment, such as a computer or educational supplies that are not required course items, are not deductible expenses.
I AM FROM INDIA. CAN I CLAIM THE STANDARD DEDUCTION?
Yes. Due to a tax treaty provision, ONLY students from India may claim the standard deduction on the non-resident forms. (Visiting Scholars and Researchers from India cannot claim the deduction.)
CAN STUDENTS AND SCHOLARS CLAIM ITEMIZED DEDUCTIONS?
Yes, but they are limited. You can claim itemized deductions for state & local taxes, charitable contributions to churches or charities, casualty and theft losses, certain unreimbursed job expenses and tax preparation fees.
SHOULD I KEEP COPIES OF MY TAX RETURN AND OTHER TAX FORMS?
Yes. Always keep copies of your tax return, W-2, 1042-S, 1099 bank interest statements and any other pertinent forms as proof that you have filed. The IRS can audit individual returns for up to 3 years following the filing deadline and your tax records are essential in proving your case.
WHAT IS THE DEADLINE FOR FILING MY TAX RETURN?
If you are filing Form 1040NR-EZ or Form 1040NR, the deadline to file is April 15. If you are filing Form 8843 only, the deadline to file is June 15.
IF I OWE TAX, TO WHOM DO I MAKE THE CHECK PAYABLE?
If you owe taxes, make checks payable to United States Treasury. Make sure that your social security number is on the check and that in the memo section your write, "For 201_ income taxes".
I'M UNABLE TO FILE BY THE DEADLINE, WHAT DO I DO?
File Form 4868, "Extension of Time to File", which extends the deadline to file till August 15. If you owe any taxes though, you must still mail your estimated tax payment by April 15 or you will be assessed penalty and interest as of April 15, on any payment owed.
I NEED TAX FORMS OR ADDITIONAL HELP OR INFORMATION. WHERE CAN I GET THE NECESSARY FORMS OR ASSISTANCE?
- Walk-in service is free at the Customer Service Division of the Day IRS, 200 W Second Street, Monday through Friday, 8am- 4pm.
- For questions about refund checks call 1-800-829-4477.
- For problem resolution, call Technical Services Division of the IRS at 1-800-829-1040.
- To download tax forms and publications, go to the IRS web site at: https://www.irs.gov/forms-pubs
I AM LEAVING THE COUNTRY BEFORE I CAN FILE MY TAXES. WHAT SHOULD I DO?
Make sure the Payroll Office has your foreign address so that your Form W-2 and/or Form 1042-S can be mailed to you. Download the appropriate forms and instructions and file your U.S. taxes from abroad. Save copies of all forms submitted for your records. Form instructions can be downloaded from: https://www.irs.gov/forms-pubs
MY EMPLOYER WITHHELD SOCIAL SECURITY AND MEDICARE TAXES FROM MY SALARY. CAN I GET THIS REFUNDED?
Yes. F and J visa holders are not subject to Social Security or Medicare taxes as long as they are considered a "non-resident alien for tax purposes". Refund of these taxes may be requested from your employer. If your employer is unable to refund these taxes, you may file IRS Form 843 and Form 8316 for a refund from the IRS.
MY ADDRESS IN DAYTON HAS CHANGED SINCE I BEGAN WORKING AT WSU, OR I AM ON CURRICULAR PRACTICAL TRAINING AND NOW LIVING IN ANOTHER CITY, HOW DO I NOTIFY PAYROLL OF MY ADDRESS CHANGE SO THAT I WILL RECEIVE MY W-2 AND/OR1042-S?
You should change first make sure to change your address using the official USPS address change website. USPS will forward all of your mail to your new address.
To notify WSU Payroll Office of your change of address, either send an e-mail to email@example.com with your name, social security number and new address, or call her office at phone number (937)-775-2249.
I WORKED OR ATTENDED UNIVERSITY IN ANOTHER STATE AND PAID STATE TAXES. HOW DO I REPORT THIS ON MY FEDERAL TAX RETURN AND AM I REQUIRED TO FILE A STATE TAX RETURN?
You may claim an itemized deduction on Form 1040NR-EZ (line 11) or Form 1040NR (line 35) for any state taxes withheld. You may also be required to file a state income tax return in addition to the Federal Income Tax Return.
IRS CUSTOMER SERVICE
200 W. Second Street
US Internal Revenue Service: (937) 610-2182 (Dayton Phone)
TO CHECK REFUNDS
FOR PROBLEM RESOLUTION
TO APPLY FOR SOCIAL SECURITY CARD
Dayton Social Security Office
200 W. Second Street
Dayton OH (937)225-2542
TO APPLY FOR INDIVIDUAL TAXPAYER IDENTIFICATION NUMBER (ITIN)
IRS Customer Service
200 W. Second Street
Dayton OH 1-800-829-1040
FOR A REPLACEMENT WSU TAX FORM (W-2, 1042-S, OR 1098-T)
Payroll Office, Room 280
TELEPHONE ASSISTANCE FOR INDIVIDUALS
Hours of Operation: Monday – Friday,
7:00 a.m. – 7:00 p.m. your local time
(Alaska & Hawaii follow Pacific Time).
Hours of availability vary by location. Please see our International Services page.
Students who are not eligible for a Social Security Number and their dependents who have no taxable income, are required to have a US Taxpayer Identification Number (ITIN) in order to file taxes. F-1 AND J-1 STUDENTS AND THEIR DEPENDENTS ARE REQUIRED BY FEDERAL REGULATIONS TO FILE TAX FORMS. An Individual Taxpayer Identification Number (ITIN) is a nine-digit number issued by the US Internal Revenue Service. ITINs are intended for tax use only and can be obtained by filing Form W-7 with the Internal Revenue Service. An ITIN does not represent permission to work and is not proof of US citizenship or permanent residence.
Do not apply for an Individual Taxpayer Identification Number if you have a Social Security Number or if you are eligible for a Social Security Number. If you obtain an ITIN and subsequently you are granted work authorization from INS, you will need to apply for a Social Security Number. Use the Social Security Number on all future tax returns, and notify the IRS so they can retire your ITIN.
The University Center for International Education has a limited supply of ITIN application forms (Form W-7). Form W-7 may also be obtained at the Dayton IRS Office (see address listed in the next paragraph).
HOW TO APPLY FOR AN ITIN
You can apply in person or by mail. To apply for an ITIN IN PERSON please bring: completed W-7 Form and original document of identification or a notarized copy, such as, your passport, birth certificate, driver's license to:
Internal Revenue Service
200 W. Second Street
Dayton OH 45402
Disclaimer: This information is for the use of WSU students only. For more complete information come to The University Center for International Education, WSU room E 190. For further details, visit the Ohio State web page.