Eireen Ro Matthews, MA, University Director
Steven Freedman, Assistant Director
Vickie Mac Fadyen, Coordinator
· university office of international services
· student life
Non-Resident Tax Workshop
The university is not obligated to and will not provide tax advising or detailed advice or assistance to US. students and employees or foreign students and employees. Individuals are responsible for their own tax decisions as well as notifying the university regarding changes in tax status. Foreign students and employees may contact the Office of International Services for general assistance.
Federal(U.S.) Nonresident Tax Returns
Do I need to file a federal tax return?
All nonresidents (for tax purposes) must file Form 8843. All nonresidents with income must file 1040NR or 1040NR-EZ and Form 8843.
Am I a nonresident for tax purposes?
With few exceptions F and J students are nonresidents for their first 5 years in the U.S.
What income must be reported?
As a nonresident, you must report all income received from U.S. sources which includes wages earned as an employee in the U.S. and scholarship or fellowship payments from U.S. sources. Foreign students do not have to report interest paid to them by U.S. banks.
Should I use the 1040NR or 1040NR-EZ to report my income?
Form 1040NR-EZ is a shorter form and easier to prepare than form 1040NR. Page 1 of the Instructions for 1040NR-EZ indicates that you can use this form if all of nine conditions apply. Most students will qualify to use this form. If you do not meet all of the conditions, you must file form 1040NR.
Where do I find the information I need to complete my 1040NR-EZ?
Taxable wages you earned in 1999 and taxes withheld from you in 1999 will be reported on Form W-2. Form 1042-S includes wages you earned in 1999 which were exempt by treaty in addition to scholarship payments and taxes withheld, if any, from U.S. sources.
How do I interpret the information reported on my 1042-S?
When you received your 1042-S, you also received an Explanation of Codes. In most cases, your 1042-S will have a "15" or "19"" in Column (a) Income code and a "0", "2" or "4" in Column (f) Exemption code. Income code "15" indicates you received a scholarship or fellowship grant, and "19" indicates you received wages. Exemption code "2" indicates that your grant was not taxable under an IRS code section, and "4" indicates your wages or grant were not taxable under a tax treaty. Any taxable portion of a scholarship will have a "15" Income code and "0" Exemption code and will include an amount of tax withheld in Column (g).
What is the "identifying number" asked for on 1040NR-EZ?
This number is your social security number (SSN) or individual taxpayer identification number (ITIN). If you do not have either of these numbers, you must contact the Office of International Services.
What if I have already had tax withheld by my employer or by the university on my scholarship?
Withholding is required by law on certain types of payments. Withholding tax is not the same as paying tax. If more money has been withheld than you are required to pay, you will receive a refund. (If you use direct deposit to get your refund, check with your bank to make sure your deposit will be accepted and to get the correct routing and account numbers.) If you are required to pay more than was withheld, you must include this amount when you file your tax return.
How will I know if there is a tax treaty with my country which exempts me from U.S. tax?
The U.S. has tax treaties with 39 countries. You may still have to pay income tax even if there is a treaty with your country. IRS Publication 901 U.S. Tax Treaties gives details about existing tax treaties between the U.S. and foreign countries and is available at the Office of International Services or the IRS website. If you provided the university with completed Forms 8233 or 1001 for treaty exemptions in 1999, these forms were forwarded to the IRS, and exempt income was not subject to federal withholding. The tax treaty and tax treaty article entered on Forms 8233 or 1001 should be used to complete Section J on page 2 of Form 1040NR-EZ.
What are the deadlines for filing U.S. tax returns?
The filing deadline is April 17 if you had earned wages in 1999 and June 15 if you had no wages in 1999. A tax year is the same as a calendar year. 1999 tax returns include all income from January 1 through December 31.
What can I do to avoid common mistakes when preparing my tax returns?
Take the time to review your returns carefully. (Even if you use tax software to prepare your returns, you should review the returns for accuracy.) Make sure you sign and date your returns where indicated and include all attachments. The appropriate copy of your W-2 and 1042-S must be attached to your return. Make sure you enclose payment if you are required to pay more than was withheld. Make a copy of your income tax return and save it for three calendar years.
Where can I go if I need more help with my federal tax return?
You can download forms and publications directly from the IRS at
The following publications may be helpful:
Forms 1040NR, 1040NR-EZ and 8843 and publications listed above are also available at the Office of International Services.
Software for completing Forms 1040NR, 1040NR-EZ and 8843 is available on computers located in the Office of International Services and computer labs (University Hall, Room 28).
New Jersey Resident Tax Returns
Do I have to file a state tax return?
If you lived in New Jersey and had earned income in 1999, you file a tax return as a resident of New Jersey even if you file your federal return as a nonresident. If you had no earned income you do not file a state tax return. Tax treaty exemptions are federal only and do not exempt state taxes.
New Jersey tax forms are available in the Office of International Services and the library.
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