TAXES

Income Taxes

All international students who have an income need to file an income tax return by April 15th of each year for the previous tax year.  For example a student who works during 2014 may have to  file a return by April 15, 2015.  In addition, all F-1 and F-2 dependents must file a form 8843 each year by April 15th.  If you are filing a tax return you should submit the 8843 with your taxes.  If you are not filing a tax return you should submit the 8843 by itself.

Income Tax Seminar

Powerpoint for 2014 Taxes

If we missed our seminar please use the powerpoint slides to help you.

If you have any other questions you can contact our office by calling or emailing. Contact information can be found on the bottom of the page.

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:

  1. Your W-2 forms. (Form sent to you by your employer reporting wages you received) 
  2. Your Form 1042S received from the University (Reports scholarships & Compensation during study and training) Note: Not everyone will receive a 10425.
  3. 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 2014, 2013, and 2012
    5. Dates you entered and left the United States during 2014
    6. Total of your contributions to U.S. Charities (This would include the tithes and offerings paid to your ward)
    7. A happy smile
  1. 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 2014, you do not need to file tax forms for 2013. All others must file tax forms whether or not you worked in 2013.

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

The University of Texas at Austin has step-by-step instructions for filing your income tax forms.
http://www.utexas.edu/international/taxes/

Additional Resources (Fee based)
There are other resources available to help you file your tax returns, but there is often a fee associated with using these services.  If you need to use one of these services, make sure that you understand the fees and costs before using them.

http://www.istaxes.com/
Fees vary based on service.
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:

  • You

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 2006, 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


International Services Contact Info:

Office: Manwaring Center 276

Phone: 208-496-1320

Email: international@byui.edu

Hours: 8 AM - 5 PM