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Income Taxes
 
A sample and other information is provided by UT Austin. The Office of International Affairs at UL Lafayette would like to thank them for this update on behalf of International Students of UL Lafayette.

U.S. tax regulations require all nonresident F-1 and J-1 students and scholars to, without exception, file a federal income tax return, if he/she stays even for a day in any calendar year regardless of income. This information is to help you comply with U.S. tax laws. For most Americans, completing their tax return is a confusing and frustrating exercise. It might not be as bad as you think, though. Hopefully, the information you find here will make the job easier. Remember, you have to file both aState Tax Return and a Federal Tax Return. Both tax returns need to be filed by April 15 of the following year, if you received wages subject to U.S. tax withholding. If you did not receive taxable wages in a calendar year, the due date for your tax return is June 15, of the following year.

Federal Income Tax

Documents needed:
  • W2 and/or 1042-S: This documents shows your taxable income for the year. These documents can be obtained from your employer or from your bank.
  • Form 8843 - Statement for Exempt Individuals and Individuals With a Medical Condition: if you are an exempt individual, you are required to file Form 8843 regardless of your income. This form can be obtained from the Dupre Library or from the website of Internal Revenue Service. You do not have to fill in anything on page 2 of Form 8843, and you do not have to sign this form. Once again, you must file Form 8843 even if you are not required to file an income tax return.
  • Form 1040NR - U.S. Nonresident Alien Income Tax Return, or if you qualify, Form 1040NR-EZ - U.S. Income Tax Return for Certain Nonresident Aliens With No Dependents: This form should be completed by all students or scholars who had U.S. source income to meet his or her federal income tax filing requirement. (If you had interest income from a U.S. bank account, you may still need to file the income tax. U.S. bank interest received by non-residents is not considered U.S. source income.) IRS requires students and scholars with no U.S.-source income to file only Form 8843. This form and the instruction booklet can be obtained from the Dupre Library or from the website of Internal Revenue Services.
  • You may also want to file Form 843, Claim for Refund and Request for Abatement, if your employer withheld social security tax from your wages.
What should you do before you mail your Tax Return?
  • Be sure to make a photocopy of all of the documents for your records before mailing it to the IRS. It is often necessary to refer to a previous year's tax return or to produce evidence that you submitted a tax return for a previous year. You should keep copies of your tax returns for at least seven years.
  • Also be sure to attach a copy of your Form(s) W-2, Form(s) 1042-S, or any other forms reporting your income to the front of your 1040NR.
  • Mail your completed 1040NR with attached 8843, W-2(s), or 1042-S(s) etc. and your check for payment, if any tax due.
Where can you get additional information?

Additional information to file the Income tax can be found on the Internet. The official website for the IRS is http://www.irs.gov/. The forms and instructions can also be downloaded from this website. The information and links to various State Tax Services can be found at http://www.irs.ustreas.gov/prod/forms_pubs/ftaframes.html, and some guidance available at the OIA.

What Happens, if You Don't File Income Tax?

Most nonresidents either do not file a return or file incorrectly. However, it has also been shown that there is massive overpayment of U.S. taxes by nonresidents who do not file, rather than filing incorrectly. Just because your employer has withheld taxes from your wages does not mean that you have paid the proper amount—you could have a sizeable refund due!If you do not have a tax liability, you might be wondering what will happen if you do not file a return. Well, the IRS will not impose penalties if no tax is due. However, the terms of your visa require you to comply with all laws of the United States, including the requirement to file an income tax return. You might be required to show proof that you filed if you wish to change your visa status, obtain permanent residency, or regain entry into the United States once you have left. Don't risk your visa status by failing to comply with this requirement.

What other useful publications are available?

The booklets are Publication 519 (U.S. Tax Guide for Aliens) and Publication 901 (U.S. Tax Treaties).

Where to find treaty information?

An income tax treaty is an agreement between two countries under which each country agrees to limit the application of its domestic tax laws for residents of the other country. Therefore, if you have come to the United States from a country with which the U.S. has a tax treaty in effect, you should check the provisions of the treaty to see if any of your income is exempt from U.S. tax under the treaty or is subject to a reduced rate. A treaty provision will generally override U.S. statutory law. IRS Publication 901, U.S. Tax Treaties, contains summaries of all the U.S. tax treaties in effect at the time the publication was printed. It can be printed from the IRS Website or can be picked up from the Office of International Affairs. You will file Form 1040 and Form 1040A or Form 1040-EZ, whichever applies to you. Write at the top of this form, "TAX TREATY BENEFITS" and exclude your treaty exempt income from the form. Attach to the form a completed page 5 of Form 1040NR. Be sure to explain the treaty benefits you are claiming in Item M and provide the treaty article number. Complete the tax return as you normally would as a resident, claiming the standard deduction if applicable.

Where to file?

The state taxes and claims should be mailed to the respective state addresses, and your Federal income taxes and claims (Form 1040NR or Form 1040NR-EZ, including Form 8843) must be sent to:

Internal Revenue Service Center
Philadelphia, PA 19255

State Income Taxes

If you have taxable income on your federal return or state income taxes were withheld from your income, you will have to file a return with the state in which you earned the income. All but seven states in the United States impose income taxes similar the federal income tax (but with lower rates). State income tax forms usually start with federal taxable income or federal adjusted gross income, and require a few adjustments. If you worked in more than one state, you will probably have to file a part-year return with each state. Just about all the states have web pages from which you can download the necessary forms. Do not send the state income tax along with your federal income tax return. State income taxes need to be sent to the state governments. Please refer to the state income tax instructions to find out the address for a particular state.
 

Document last revised Thursday, May 25, 2006 3:24 PM

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