Table of Contents
Internal Revenue Service Wage and Investment Stakeholder Partnerships, Education and Communication
PPT Slide
Internal Revenue Service
New York State Division of Taxation & Finance
Please Note This seminar is for individuals in the United States on a(n) F-1 visa who have been in the U.S. for fewer than 6 years OR J-1 visa who have been in the U.S. for fewer than 3 years
Basic Tax Vocabulary
Basic Tax Vocabulary (cont.)
Who Must File 2001 Tax Forms with the Internal Revenue Service?
All individuals in temporarily in the U.S. on an F-1 or J-1 visa must file tax forms with the Internal Revenue Service.
Which forms must they file?
All individuals in the U.S. on F-1 visas for fewer than 6 years (or J-1 visas for fewer than 3 years) MUST file Form 8843 ”Statement for Exempt Individuals and Individuals with a Medical Condition”
Form 8843
Form 8843 (cont.)
Form 8843 (cont.)
Form 8843 (cont.)
What about F-1/J-1 students & J-1 scholars who did not earn any income in 2001?
F-1/J-1 Students & J-1 Scholars: No Income
What about F-1/J-1 students who received only a scholarship or fellowship grant in 2001?
F-1/J-1 Students: Scholarship or Fellowship Grant Only
What is a Scholarship or Fellowship?
What do I file if I have an excludable scholarship?
What do I file if I have a taxable scholarship?
What do I file if I have an excludable scholarship and taxable scholarship and can also claim a tax treaty benefit?
What do I file if I have an assistantship stipend?
What about F-1/J-1 students, J-1 scholars and employees who earned income in 2001?
More Tax Forms
More Tax Vocabulary
Forms W-2 & 1042-S
PPT Slide
PPT Slide
How do I file a non-resident income tax return (1040NR or 1040NR-EZ)?
More Tax Vocabulary
More Tax Vocabulary (cont.)
Instructions for Non-Residents Only
Spousal Exemptions available for some Non-Residents
Dependent Exemptions for some Non-Residents
Is any non-resident income exempt from taxes?
Non-Resident Income Exempt from Taxes
Tax Treaties
Tax Treaty: China
Tax Treaty: India
Which non-residents can use Form 1040NR-EZ?
Let’s look at an example of Form 1040NR-EZ
Form W-2: Used for 1040NR-EZ Example
Form 1042-S: Used for 1040NR-EZ Example
Form 1040NR-EZ
Form 1040NR-EZ (cont.)
Form 1040NR-EZ (cont.)
Form 1040NR-EZ (cont.)
Now Let’s look at a 1040NR
1040NR Example
1040NR
1040NR pg. 1
1040NR pg. 2
1040NR pg. 2
1040NR pg5
1040NR pg. 5
When do I file non-resident and resident income tax returns?
Where do I file resident and non-resident income tax returns?
Social Security and Medicare Taxes were incorrectly withheld from my wages. The employer will not refund them to me. What can I do?
Claiming a refund of Social Security and Medicare Tax
Suggested Explanation
IRS Resources
Other Resources
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