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Non-Resident Alien FAQs
Filing as 「non-resident alien for tax purposes」only
1. What happens if I fail to file my taxes?
If you owe taxes and don』t file, the IRS can assess a penalty, add 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 pervious years in the U.S.
2. I』m an F-1 or J-1 student and I had no U.S. earned income or scholarships. Do I need to file?
Yes. You must file IRS Form 8843. Dependents in F-2 and J-2 status must file IRS Form 8843. Dependents in F-2 and J-2 status must also file form 8843.
3. I only arrived in the U.S. in December and I didn』t work. Do I still have to file Form 8843?
Yes. If you were in the U.S. even 1 day in the tax year, you must file Form 8843.
4. 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.
5. I only worked for a very short time and I didn』t even 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.
6. 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, Korea, Japan and India.)
7. 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). To apply for an ITIN for your dependents, fill out Form W-7.
8. I am from one of the countries that can claim an exemption for my spouse and/or child. Can I claim them if they do not 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. To apply for an ITIN for your dependents, fill out Form W-7.
9. 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 form one of the countries that can claim dependents (Mexico, Canada, Korea, Japan and India) can claim the Child Care Tax Credit.
10. 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. Once you qualify to file as a resident alien for tax purposes, you may be eligible to claim these credits.
11. I have a student ID starting with the numbers 997 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.
12. I just received my W-2 for the wages I earned. 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 March 15 and you will need both forms before you can file.
13. My country has a tax treaty with the U.S. and I earned below $5000, which is the amount of wage exempt by my treaty. Do I still need to file?
Yes. You must file Form 1040NR-EZ for 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 Form 1042-S or you may just receive only a Form 1042-S.
14. I was a teaching assistant or a research assistant. Is this the same as a scholarship or fellowship?
No. A TA or RA salary payments are not considered scholarships or fellowships. Income form TA and RA positions and tuition remission is considered earned income and is taxable.
15. I had a TA or RA 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.
16. Can I deduct the cost of a computer as a valid educational expense?
Normally no. Equipment, such as a computer or educational supplies that are not required course items, are not deductible expenses. If it is required for everyone in a particular class or major, then the expense would be deductible.
17. I am a student 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. For 2003 the standard deduction is $4750 single or married filing separately. NOTE: Visiting Scholars and Researchers from India cannot claim the standard deduction.
18. Can students and scholars claim itemized deductions?
Yes, but they are limited itemized deductions for nonresident aliens. 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. For those claiming only deduction for state and local taxes, you may use Form 1040NR-EZ. For those claiming other itemized deduction, you must use Form 1040NR.
19. Should I keep copies of my tax returns 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.
20. 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 is June 15.
21. If I owe tax, to whom do I make the check payable?
If you owe taxes, make the check payable to the United States Treasury. Make sure that your social security number is on the check and that in the memo section you write, 「For (year of taxes) Income tax」
22. Where do I mail my tax return?
Forms 1040NR-EZ, Forms 1040NR and Forms 8843 should be mailed to
Internal Revenue Service Center
Philadelphia, Pa. 19255
23. 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 tax payment by April 15 or you will be assessed penalty and interest as of April 15, on any payment owed?
24. I need tax forms or additional help or information. Where can I get the necessary forms or assistance?
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 form and publications go to the IRS web site
25. I a leaving the country before I can file my taxes. What should I do?
Made sure the Payroll Office has your new 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.
26. 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」 (IRS Publication 519).
27. 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 (line36) 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. |
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