April 15: The last day on which residents and nonresidents who have earned wages from U.S. sources may file their U.S. federal income tax returns.
June 15: The last day on which nonresident students and their dependents who have no wage income from U.S. sources may file their U.S. federal income tax returns.
519: "U.S. Tax Guide for Aliens," an IRS publication. Helpful when preparing a nonresident tax return (1040 NR or 1040NR EZ).
901: "U.S. Tax Treaties," another IRS publication. Essential for individuals from nations having tax treaties with the United States.
8843: "Statement for Exempt Individuals and Individuals with a Medical Condition." This one page document must be completed and returned with the 1040 NR and 1040NR EZ. It verifies nonresident alien tax status.
1040 NR: "U.S. Nonresident Alien Tax Return." The longer version of the return completed by many nonresidents. This form is distinct from the 1040, 1040A, or 1040EZ filed by residents for tax purposes. It is not interchangeable with those forms. The IRS publishes an instruction booklet to accompany the form.
1040NR-EZ: "U.S. Income Tax Return for Certain Nonresident Aliens with No Dependents." A simplified version of the 1040 NR. Most F-1, J-1, and M-1 students who are nonresidents may file the 1040NR-EZ. The IRS publishes an instruction booklet for this form.
W-2: "Wage and Tax Statement." A form issued annually by employers (normally during the month of January). Copies of the W-2 must be filed with federal, state, and local tax returns.
W-4: "Employee’s Withholding Allowance Certificate." A form completed by employees at the time of hire to indicate how much tax is to be withheld from the paycheck.
8233: "Exemption from Withholding on Compensation for Independent and Certain Dependent Personal Services of a Nonresident Alien Individual." A form completed with W-4 to claim any tax treaty benefits for which the employee of scholarship recipient is eligible.
How To Obtain Tax Forms
The Office of International Student Services (PH 301) only has the following forms: 8843, 1040 NR EZ, 1040 NR EZ Instructions, 1040-NR, 1040-NR Instructions, but they are available at most U.S. Post Offices. If you cannot locate the forms you need at any of these locations, you may call the offices listed below.
To order Form 8843, 1040 NR, 1040 NR EZ or Form 1040 (federal income tax forms) call:
1-800-829-3676 (1-800-TAX-FORM) or download them from the website: Forms & Publications
What Else Do I Need to Complete My Tax Returns?
Once you have determined if you are a resident or a non-resident for tax purposes and have obtained the appropriate federal and state tax forms, you must have in hand your wage and tax statement(s) (W-2, 1042-S, or 1099MISC) from your employer(s) or sponsor(s). The 1042-S is mailed in mid-March. If you do not receive these forms in the mail, you should contact your employer/sponsor. These statements will list your income and any tax paid during 2000. (Bank interest is non-taxable for non-resident aliens).
The following table indicates the documents you will need:
Wage earners paid twice a month by TAMIU: W-2
Non-resident scholarship/fellowship recipients: 1042-S
Wage earners on treaty paid twice a month: 1042-S
Independent contractors: 1099
Some people will receive a refund from the federal or state government, while others will have to pay taxes. You will know if you are due a refund or must pay taxes after you have completed the forms.
The U.S. has signed tax treaties with some countries which may exempt certain individuals from paying federal income tax in the US. Although you may have a tax treaty exemption, you are still required to file an income tax return. For details, you should obtain publication #901. For example, a treaty that exempts a scholarship from tax may not exempt income from employment. The following is a list of countries with which the U.S. has signed tax treaties (for one type of income or another). The following countries have tax treaty articles which affect international students and scholars: Belgium, Canada, China (PRC), CIS (applies to some new republics of the former USSR), Cyprus, Czech Republic, Denmark, Egypt, France, Germany, Greece, Hungary, Iceland, India, Indonesia, Israel, Italy, Jamaica, Japan, Kazakhstan, Korea, Luxembourg, Morocco, Netherlands, Norway, Pakistan, Philippines, Poland, Portugal, Romania, Russia, Slovak Republic, Spain, Thailand, Trinidad & Tobago, Tunisia, United Kingdom.
Where May I Get Help With My Taxes?
NOTE: The University of Texas has granted permission for others to use their website for learning how to file the required forms. You should go through their step by step web site. Remember to adjust address and other location information for the Austin Student, to confirm to your current location.