Tax Information

  1. When must I file my tax forms?
  2. What form(s) will I receive and when will I receive them?
  3. What forms do I need to file?
  4. Am I Resident or Nonresident Alien for Tax Purposes?
  5. Where Do I File My 1040NR or 1040NR-EZ Tax Form and Form 8843?
  6. I was told that I and/or my dependents are ineligible for Social Security Numbers because they are not authorized to work. How do I include them in my tax return?
  7. Where can I get more help?

1. When must I file my tax forms?

If you were employed and received wages subject to withholding, the deadline for filing 2013 tax returns is April 15, 2014. This is for income received during the 2013 calendar year.

If you did not receive wages as an employee subject to U.S. tax withholding, but as a nonresident F-1 or J-1 you are required to file a tax statement form 8843, the deadline is June 15, 2014.

 You can get an extension of time to file your federal return by filing Form 4868, Automatic Extension of Time to File U.S. Individual Income Tax Return. You must file the request for the extension by April 15, 2014. Please note that filing form 4868 does not extend the time to pay any taxes owed. Any taxes owed are due by the regular filing date (there is a similar process at the state level).

2. What form(s) will I receive and when will I receive them?

  • If you were employed during the 2013 calendar year, you will receive a W-2 from your employer(s) by January 31, 2014
  • If you received a scholarship/fellowship from the University OR, you claimed a tax treaty benefit during the 2013 calendar year, you will receive Form 1042S from the University by mid-March
  • If you have interest income from a U.S.  Bank Institution, you will receive Form 1099 from them January 31, 2014

You need to include a copy of your 2013 form(s) W2 and form(s) 1042S (if you meet the criteria above) when you file your federal tax return. If you do not receive these forms, contact the employer. If you had authorization to work off campus during 2013 then you should receive a W-2 and/or 1042S form from each U.S. employer. In some cases you may also receive 1099 forms from U.S. banks or financial institutions.

3. What forms do I need to file?

  • Federal and State Tax Forms
    Students and scholars with U.S. income in 2013 must file both federal and state tax forms (not all states have state taxes but students residing in Maryland, DC, Virginia and Pennsylvania are all subject to state tax)
  • Form 8843 required
    F, J, Q or M (visa) nonresident aliens for tax purposes who were in the U.S. in 2013, even those who did not receive U.S. sourced income, should file form 8843 (http://www.irs.gov/pub/irs-pdf/f8843.pdf) . This includes dependents (F-2, J-2).
  • Nonresident aliens
    All F, J, Q or M nonresident aliens for tax purposes who received U.S. sourced income during 2013 are required to file an annual U.S. income tax return using Form 1040NR or 1040NR-EZ and a statement detailing that basis of the individual’s claim to nonresident status (the “statement is IRS form 8843). The form is entitled Statement for Exempt Individuals and Individuals with a Medical Condition. F, J and M students are considered to be “exempt individuals” for up to 5 calendar years – meaning that they are exempt from counting days using the substantial presence test (not that they are exempt from taxes) and are therefore nonresidents for tax purposes. In general, J scholars (researchers, professors) are considered exempt individuals for up to 2 calendar years. However, there are special rules for J scholars who repeatedly visit the U.S. Check Publication 519 (http://www.irs.gov/pub/irs-pdf/p519.pdf) for more information on calculating tax residency for repeat J visits. If you have been in the U.S. in another immigration status, you’ve been here longer than the time limits mentioned above, or you’ve taken steps to immigrate to the U.S., then be sure to read the definition of exempt individual in Publication 519 to determine if you are a resident or nonresident for tax purposes.
  • Resident aliens
    Resident aliens should use Form 1040EZ, 1040A or 1040 etc.
  • Dual status aliens
    Please refer to IRS publication 519, U.S. Tax Guide for Aliens

4. Am I Resident or Nonresident Alien for Tax Purposes?
Please see the IRS Foreign Student and Scholar Page (http://www.irs.gov/Individuals/International-Taxpayers/Foreign-Students-and-Scholars) if you need assistance determining if you are a resident or nonresident alien for federal tax purposes.

5. Where Do I File My 1040NR or 1040NR-EZ Tax Form and Form 8843?

Internal Revenue Service Center
Austin, TX 73301-0215, U.S.A.

Remember to keep photocopies of all documents you send to the IRS. Please note that e-filed tax returns are not available to Nonresident Aliens.

6. I was told that I and/or my dependents are ineligible for Social Security Numbers because they are not authorized to work. How do I include them in my tax return?

Individuals who are ineligible for Social Security Numbers because they are not employed in the U.S. should file requests for an Individual Taxpayer Identification Number (ITIN) with their Form 1040NR, 1040NR-EZ or Form 8843. The request form is called form W-7. Information about applying for an ITIN is available at http://www.irs.gov/Individuals/General-ITIN-Information.

The IRS requires your original passport in order to process the request. If you choose to mail in your application, then please remove your I-94 card from your passport, and keep copies of your passport identification and expiration page(s) and U.S. visa stamp. Please be advised that it may take up to 60 days for your passport to be returned to you.

Alternatively, individuals who are applying for ITINs can go to an IRS Taxpayer Assistance Center with their original immigration documents to file their application.

The closest IRS Taxpayer Assistance Center to UMB is located at:

31 Hopkins Plaza
Baltimore, MD 21201


Go to http://www.irs.gov/uac/Contact-My-Local-Office-in-Maryland to see services provided at this office and hours of operation.

7. Where can I get more help?

Assistance is also available through tax preparation services for nonresident and resident aliens. The following list is not an endorsement or recommendation for any of the preparation services but names to help begin your research.


Nonresident aliens:

 
GLACIER Tax Prep: The Office of International Services has purchased Glacier Tax Prep (GTP) to help you prepare your 1040NR or 1040NR-EZ, Form 8843 and other required forms. Request access to GTP today!

 NR Tax Return:
You can also purchase a license to prepare your federal tax forms at http://www.nrtaxreturn.com/Default.aspx.

 
NAFSA Federal Income Tax Brochure (http://www.nafsa.org/uploadedFiles/NAFSA_Home/Resource_Library_Assets/ISTA/federal_tax_information.pdf?n=2370).

 
IRS Taxpayer Assistance Center:

31 Hopkins Plaza
Baltimore, MD 21201


Go to http://www.irs.gov/uac/Contact-My-Local-Office-in-Maryland to see services provided at this office and hours of operation.

Maryland State Tax Help:http://taxes.marylandtaxes.com/Resource_Library/Taxpayer_Assistance/Contact_Information/Local_Offices_and_Directions.shtml


Resident Aliens:

Resident aliens may visit any tax preparation service for assistance in preparing tax returns.

IRS Taxpayer Assistance Center:

31 Hopkins Plaza
Baltimore, MD 21201

The Office of International Services provides this tax resource information to UM students and scholars for informational and educational purposes and not as a substitute for advice obtained from the Internal Revenue Service (IRS) or a qualified tax professional. Students and scholars who have questions about their tax situation should consult a qualified tax professional. Each person is responsible for the accuracy of his/her income tax returns and any resulting penalties or interest. OIS staff members are not qualified and do not provide individual tax advice. OIS disclaims any and all liability from providing this general information.