All international students and scholars who were temporarily in the United States under F, J, M or Q visa status in 2009 must file at least one IRS form this spring. Before you start the tax return process, you must first determine whether you are a resident or non-resident alien for tax purposes.
A resident or non-resident alien for tax purposes may be different than a resident or non-resident for immigration purposes. To determine whether you are a resident or non-resident alien for tax purposes, visit the University of Texas website. If you would like additional information, please see IRS Publication 519 U.S. Tax Guide for Aliens, contact a tax specialist, or come to one of the OIP tax workshops.
Example (1) 1040NREZ Exempt 1042-S Income Only
-1040NREZ, 1042-S, Form 8843
Example (2) 1040NREZ Taxable 1042-S Income
- 1040NREZ, 1042-S, Form 8843
Example (3) 1040NREZ W-2 & 1042-S Income
- 1040NREZ, 1042-S, Form 8843, W-2 Form
CINTAX Complete International Tax Preparation
What forms do I need to file?
Where can I obtain tax forms and publications?
What documents do I need to file my tax return?
What is the deadline to file my tax forms?
Social Security Number/Individual Taxpayer Identification Number
Do I need to file a state tax return?
Where do I file my tax forms?
Where do I get more information and income tax assistance?
Tips for Completing Form 8843
*CINTAX passwords will be available as of February 15, 2010.
This international tax preparation software package is for use by students and scholars who need to file non-resident alien tax returns. Visit the University of Texas website before requesting a CINTAX password to confirm that you are a non-resident alien for tax purposes. Once you have confirmed that you are a non-resident alien for tax purposes, you may request a CINTAX password.
Non-resident Aliens WITH income:
If you were a non-resident alien who was temporarily in the United States under an F, J, M or Q visa status in 2009 and you received U.S. income during that period, you must file the following tax forms: Form 8843 and either Form 1040NR or 1040NR-EZ.
Non-resident Aliens WITHOUT income:
If you were a non-resident alien who was temporarily in the United States under an F, J, M or Q visa status in 2009 and you did not receive U.S. income during that period, you must file only Form 8843. *Tips for Completing Form 8843
Resident Aliens:
Resident aliens should file Form 1040EZ, 1040A, or 1040. They are not required to complete Form 8843.
Dual Status Aliens:
Please refer to IRS Publication 519, U.S. Tax Guide for Aliens (2009 guide coming soon).
Tax forms can be obtained online on the IRS website or by calling the IRS at 1-800-829-3676. To file your return properly, it is strongly suggested that you consult the various IRS publications which supplement the instruction booklets for the actual tax forms. Some of these forms and publications are: Form 8843 | Form 1040NR EZ | Form 1040 NR (2009 form coming soon)
Publications: 519 U.S. Tax Guide for Aliens (2009 guide coming soon)| 597 U.S.-Canada Income Tax Treaty | 901 U.S. Tax Treaties
- If you received U.S. wages in 2009, a W-2 Form will be issued by your employer. This should be mailed by 1/31/10.
- If you received a scholarship/fellowship or other non-payroll award or if you had a tax treaty benefit in 2009, a 1042-S Form will be issued by Georgetown University. This form is mailed by the middle of March.
The due date for filing the 2009 return and paying any tax due is April 15, 2010.
If you file Form 4868 (Application for Automatic Extension of Time to File U.S. Individual Income Tax Return) by April 15, you may obtain an extension of time until August 15, to file your return. However, Form 4868 does not extend the time to pay your income tax. You must still mail your estimated tax payment by April 15 to avoid a penalty.
International students and scholars submitting forms 1040NR or 1040NR-EZ must have either a SSN or ITIN. If you are required to complete only Form 8843, you do not need an ITIN or SSN. To obtain an ITIN, complete Form W-7 Application for IRS Individual Taxpayer Identification Number and bring it to Georgetown's Tax Office. You should also bring your passport, visa documents and your completed 8843, 1040NR and/or 1040NR-EZ. After March 15, 2010, Lawrence Smith in Georgetown's Tax Office will be able to certify your documents and sign the W-7 for submission with your tax forms. The Tax Office is located at 2121 Wisconsin Avenue, NW, 4th floor, Tel: (202) 687-5448. Please call first to make an appointment. You may take the Wisconsin Avenue GUTS bus to the Tax Office from the main campus.
Those who received U.S. income must also file a state tax form. Please file the form for your state of residence.
Send Form 1040NR or 1040NR-EZ and Form 8843 together to:
Internal Revenue Service Center
Austin, TX 73301-0215
The following are income tax assistance options available to international students and scholars at Georgetown University. University policy prohibits the staff of International Student and Scholar Services from preparing or reviewing your tax forms. International Student and Scholar Advisors are not trained tax preparation specialists. If you feel that you are unable to complete your tax forms without assistance, please consult with any of the service providers listed below:
BASIC TAX WORKSHOPS
THE INTERNAL REVENUE SERVICES (IRS)
General Tax Information Toll-free number: 1-800-829-1040
Local IRS Taxpayer Assistance Centers
Refunds: 1-800-829-4477 or 1-215-516-2000 (not toll free)
Contact Tax Preparation Specialists
Helpful list of tax preparation specialists familiar with non-resident alien tax issues. Please note that OIP does not endorse any tax preparation specialists. This list of tax preparation specialists are able to assist with a variety of tax returns. When contacting a specialist, please indicate whether you are a resident or non-resident alien for tax purposes.
- Leave the taxpayer ID line blank if filing only Form 8843
- Address in country of residence is foreign home country address
- Director of academic program:
Katherine Bellows, OIP
37th and O Streets NW
Washington, DC 20057-1013
Tel: 202-687-5867
- Part I: All fill out
- Part II: Teachers and trainees refer to J-1 scholars
- Part III: F & J students and dependents
- If filing both the 8843 and a tax return, mail together