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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 2008 may have to  file a return by April 15, 2009.  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

The PowerPoint Presentation from the tax seminar for 2008 tax year can be found here.

 

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.arcticintl.com/cintaxorder.htm
** There is a single use license for $39.00

 

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

Place Holder