3/30/2013

Tax Filing

General

The IRS requires that F1 and J1 status holders file a form 8843 regarding the preceding year (2012) and possibly other forms if one earned money in 2012, or received a scholarship from an entity other than the school in 2012.  

The deadline for mailing  the form is April 15, 2013.
Even if you did not earn any money in 2012 F1 and J1 status holders are required to file IRS form 8843.

Form 8843 and instructions can be found on this link:
http://www.irs.gov/pub/irs-pdf/f8843.pdf

Send to this address:
Internal Revenue Service Center
Austin, TX 73301-0215

Resources

There's a lot of information on the IRS site for foreign students and scholars:
http://www.irs.gov/Individuals/International-Taxpayers/Foreign-Students-
and-Scholars


THE INTERNAL REVENUE SERVICES (IRS) <
http://www.irs.gov/>
General Tax Information Toll-free number: 
1-800-829-1040
Local IRS Taxpayer Assistance Centers <
http://www.irs.gov/localcontacts>

Refunds: 
1-800-829-4477 or 1-215-516-2000 (not toll free)

IRS Walk in assistance - 500 N. Capitol St. NW Washington, DC 20221
Monday-Friday 8:30 a.m.-4:30 p.m.  
(202) 874-6748

This is an important message to all international students who were in the United
States during any part of the calendar year 2012 [January 1, 2012 - December 31, 2012]

US tax regulations require all non-resident alien students, their
dependents who were temporarily in the United States under an F &  J visa status in 2012 to file at least one kind of tax form with the Internal Revenue Service (IRS) this tax season, whether or not you have earned income.  
If you were present in the United States for even one day in the year 2012, you must submit a tax return.  

Guidelines:

Everyone has to file Form 8843.

Internal Revenue Service Center
Austin, TX 73301-0215

AND If you have earned any income in the U.S. [other than bank account
interest] during 2012, you must also file the 1040NR, [or Form 1040NR-EZ] and, if required, any local jurisdiction tax form [see end of this post for tax guidelines for our local jurisdictions]. 
See Publication 901, "US Tax Treaties," for information about whether your country has tax agreements with the U.S.  

In some cases the treaty will explain that certain types of income are taxed only in the person'' country of legal residence (home country).

The due date for filing a 2012 return and paying any tax due is April 15, 2013.

Most students are in the non-resident aliens category and should not need assistance in completing the required IRS forms. 
[See  below for a few comments on completing the IRS Form 8843.]

A few of you who have been in the United States for a number of years
may be considered resident aliens for tax purposes.  

If you think this might apply to you, you should check pages 4 -8 of the IRS publication 519, U.S. Tax Guide for Aliens.  

Resident aliens should file Form 1040EZ, 1040A, or 1040.

Other forms

Student with earned income and scholarship/with treaty benefits-   Form 1040NR-EZ

Married claiming spouse and child - Form 1040NR

Student with scholarship income/no tax treaty - Form 1040NR-EZ and
Attachment to 1042-S


Mailing

You should make a photocopy of the form before you mail it and keep the copy with the "Return Receipt Requested" receipt that you obtain at the US post office when you mail it in.  
The IRS will not send you a copy.