1.What happens if I fail to file my taxes?
If you owe taxes and don't file, the IRS can assess penalty and interest and seize U.S. bank assets for repayment. Fines and penalties can often amount to more than the original tax debt.
There can also be immigration consequences for failing to file taxes. Applicants for permanent residency "green cards" are frequently asked to show proof of tax filing for previous years in the U.S.
2.I'm an F-1 student and I had no U.S. income during 2010, or my only U.S. income was bank interest. Do I need to file any tax forms?
Yes. You need to file Form 8843. This is the only form you will need to complete. F-1 students with U.S. income from other sources, such as dividend income, salary or wages, scholarships or fellowships, prizes or awards will need to file form 1040NR or 1040NR EZ.
3.What about my F-2 dependents?
All F-2 dependents, whether or not they are students, must file Form 8843 even if they had no U.S. income of any kind for 2010, or if the only income they had was from bank interest. If there was any other U.S. income, they will also need to file a 1040NR EZ or 1040NR.
4.I'm a new student for the Spring 2011 semester but arrived in the U.S. in late December 2010. Do I need to file a tax form?
Yes! If you are in F-1 status, or a F-2 dependent, and were in the U.S. for any part of 2010, even if it was just a few days, you will need to file a tax form. If you had no U.S. income in 2010, you will only need to file Form 8843.
5.My bank (or credit union) mailed me a form in January, called a Form1099-INT, indicating the amount of interest I earned on my savings account/money market account/certificate of deposit. Do I need to include this amount on my income tax forms?
It depends. Non-residents filing form 1040NR EZ do not include U.S. bank or credit union interest as income. Simple bank interest and interest on CD's are not considered earned income for non-residents, and therefore are not reportable. You should retain Form 1099-INT for your records, but not mail it with your tax filing.
If you file taxes as a "resident alien," bank interest is taxable income. Nonresidents filing Form 1040NR would include this interest on Item L (page 5).
6.If I have U.S. income other than bank interest, which form should I use, 1040NR EZ or 1040NR?
Most students will find that they can use the 1040NR EZ, which is much simpler to complete than the 1040NR. Whichever form you use, you must also complete Form 8843. However, there are some rules and limits for the 1040NR EZ. You may use the 1040NR EZ if:
*Your only U.S. income was from wages, salaries, tips, taxable refunds of state and local income taxes, and scholarship or fellowship grants. (If you had dividend income from stocks or bonds, or taxable interest from mutual funds, you must use 1040NR.)
*You do not claim any dependents (only citizens of Canada, Mexico, India and Korea can claim spouses and/or children as dependents, and they can only do so by filing form 1040NR).
*You cannot be claimed as a dependent on another person's U.S. tax return.
*Your taxable income was less than $100,000. *The only itemized deductions you claim is for state and local taxes (if you wish to claim charitable or other deductions, you must use 1040NR).
7.I'm married and have a child who was born in the U.S. Can I claim personal exemptions for my wife and child?
Generally, no. Only students from certain countries can claim exemptions for their dependents (Mexico, Canada, Korea, and India.) Specific requirements are outlined in this website.
8.I tried to get a Social Security number for my spouse or dependent child and was refused. What do I do?
For dependents not eligible for a Social Security number, you must apply for an Individual Taxpayer Identification Number (ITIN). Complete Form W-7 and submit along with the required supporting documents to the nearest IRS Office.
9.Both form 1040NR EZ and 1040NR ask for social security numbers or taxpayer identification numbers. Is this the same as the number I was issued by the university when I was admitted? It has the same number of digits.
NO! All F-1 who have been authorized to work in the United States should have a Social Security number (SSN), issued by the Social Security Administration. Students in F-1 status who do not yet have a social security number (and their dependents in F-2 status who may not be eligible for a SSN) need an identification number to file their income tax form. Such individuals must obtain an Individual Tax Identification Number (ITIN). They can apply for an ITIN by completing form W-7 and bringing it in person, along with their passport and other identifying documents, to the local office of the Internal Revenue Service (IRS). Form W-7 is designed for individuals who are not eligible to apply for Social Security Numbers. The IRS has recently announced that F visa holders who have no U.S.-source income, and thus file only the Form 8843, need neither an SSN nor an ITIN to file Form 8843. However, the IRS strongly recommends that a SSN or ITIN be used when completing Form 8843. This may be important if the individual seeks an immigration benefit at a future date.
10.I am from one of the countries that can claim an exemption for my spouse and/or child. Can I claim them if they don't have a social security number or an ITIN?
No. In order to claim personal exemptions for dependents they must have a valid social security number or an ITIN (Individual Taxpayer Identification Number). To apply for an ITIN for your dependents, fill out Form W-7 and take the required documentation to the nearest IRS Office.
11.My young children live with me. Can I claim the Child Care Tax Credit?
Not as a rule. Only those students in non-resident tax status who are from one of the countries that can claim dependents (Mexico, Canada, Korea and India) can claim the Child Care Tax Credit.
12.I am a non-resident for tax purposes. Can I claim the HOPE or Tuition Tax Credit or the Earned Income Credit?
No. Non-resident aliens cannot claim the HOPE or Tuition Tax Credit or the Earned Income Credit.
13.I just received my W-2 for the wages I earned in 2010. Can I file my taxes now?
Not necessarily. If you are from a country which has a tax treaty with the U.S., or you received a U.S. based scholarship or fellowship, you may also receive Form 1042-S from Payroll. This form is generally mailed about 1 month later than Form W-2 and you will need to have both forms before you can file.
14.If my country has a tax treaty with the U.S., does that mean I don't have to file any tax forms?
No! In order to claim tax treaty benefits, you must file federal income tax forms 8843 and either 1040NR EZ or 1040NR.
15.My country has a tax treaty with the U.S. and I earned below $5000, which is the amount of wages exempt by my treaty. Do I still need to file?
Yes. You must file Form 1040NR-EZ or Form 1040NR in order to claim your tax treaty benefits. In the case where you earned more than the exempt amount of your treaty, you may receive both a Form W-2 and a Form 1042-S or you may just receive only a Form 1042-S.
16.I am eligible to claim a tax treaty deduction, since my country has a tax treaty with the U.S. but I never received a form 1042-S. Instead, all of my earnings are reported on my form W-2. How do I complete form 1040NR EZ to claim my tax treaty deduction?
Let's assume, for the sake of this example, that you are permitted to claim $2000 as your tax treaty amount to be deducted from wages. Subtract your tax treaty amount from your salary and wages as reported on your form W-2. Write the difference on line 3 of form 1040NR EZ. If your tax treaty amount is more than your salary as reported on your W-2, put zero on line 3. Then indicate the tax treaty amount on line 6. (You can verify your country's tax treaty information by consulting IRS Publication 901, U.S. Tax Treaties. Be sure you are consulting the section which summarizes tax treaty benefits for students. 52 countries have tax treaties with the U.S.). Be sure to answer question J page 2 completely.
Students from India should follow the instructions provided in item 22.
17.I've received a form 1042-S. How do I reflect this on my tax return?
It all depends upon the TYPE of income being reported on the 1042-S. Look at the income code in column (a) of the form. An income code of 15 is for a scholarship or fellowship grant, and would be reported on line 5 of form 1040NR EZ or line 12 of form 1040NR. An income code of 19 refers to a tax treaty amount withheld from wages, and would be reported on line 6 of form 1040NR EZ or line 22 of form 1040NR. You would not include this amount as part of your wages on line 3 of form 1040NR EZ or line 8 of form 1040NR.
18.I had a teaching assistantship or graduate research assistantship at SFSU. Is this the same as a scholarship or fellowship?
No. TA and GRA salary payments are not considered scholarships or fellowships. Income from TA and GRA positions and tuition remission is considered earned income and is taxable.
19.I had a TA or GRA position. Can I deduct or exclude the cost of my tuition, books and/or fees?
No. Only those students who had bona fide scholarships or fellowships (no work was required as a condition of receiving the award) may deduct expenses paid for tuition, books and fees up to the amount of the scholarship/fellowship.
20.Can I deduct the cost of a computer as a valid educational expense?
Not generally. Equipment, such as a computer or educational supplies that are not required course items, are not deductible expenses.
21.I am from India. Can I claim the standard deduction?
Yes. Due to a tax treaty provision, ONLY students from India may claim the standard deduction on the non-resident forms. (Visiting Scholars and Researchers from India cannot claim the deduction.) For 2010 the standard deduction for filing single is $5700. If you are filing and claiming your spouse, who must have no U.S. earned income, you may claim only $5700.
22.I am a student from India, and I've heard that my country's tax treaty allows me to claim the standard deduction, but I can find no additional information about this benefit.
Information on this benefit can be found in IRS Publication 519, p.27. Students from India have the choice of itemizing their deductions or taking the standard deduction amount. Since the standard deduction for 2010 is $5700 if you are single, most will take this amount. On form 1040NR EZ, enter $5700 on line 11 if you are single. If you are married, and your spouse also files a return, enter $5700 on line 11. On page 2 of the 1040NR EZ, question J, "type and amount of income exempt from tax", write: Standard deduction allowed under U.S.-India Tax Treaty article 21(2). If you are married and your spouse has no U.S. source income, file form 1040NR, not form 1040NR EZ. Enter the standard deduction on line 3 of schedule A of form 1040NR. In the space to the left of line 3, write: Standard deduction allowed under U.S.-India Tax Treaty article 21(2). Also enter the amount on line 34 of form 1040NR. By claiming the standard deduction, you cannot claim any itemized deductions, such as state and local taxes.
23.Can students claim itemized deductions?
Yes, but they are limited. You can claim itemized deductions for state & local taxes, charitable contributions to churches or charities, casualty and theft losses, certain un-reimbursed job expenses and tax preparation fees.
24.Should I keep copies of my tax return and other tax forms?
Yes. Always keep copies of your tax return, W-2, 1042-S, 1099 bank interest statements and any other pertinent forms as proof that you have filed. The IRS can audit individual returns for up to 3 years following the filing deadline and your tax records are essential in proving your case.
25.How do I complete Form 8843?
All F-1 students filing form 1040NR EZ or form 1040NR must attach Form 8843 to it. F-1 students and F-2 dependents with no U.S. income, or for whom the only U.S. income is bank interest complete Form 8843 only. To complete Form 8843, print your name and social security number (or individual taxpayer identification number) across the top of the form. Complete Parts I and Part III (Leave Part II blank).
26.If I owe tax, to whom do I make the check payable?
If you owe taxes, make checks payable to United States Treasury. Make sure that your social security number is on the check and that in the memo section your write, "For 2010 income taxes".
27.Do I also have to file a California State income tax form?
If you have earned no income in the U.S., you do not have to file a California State form. If you earned more than $14,754 in income during 2010 and are single, then you must file form 540 or form 540NR. You may also want to file a California State form even if your income was less than the amount listed above, if any California State tax was withheld during 2010, and you would like to obtain a refund of that tax. The way to tell if California State tax was withheld is to look at your form W-2, Wage and Tax Statement, and see if there is any amount in box 17.
28.Where do I mail these forms?
Before mailing anything, MAKE COPIES FOR YOUR RECORDS! Also, be sure to send your documents through the U.S. Post Office using certified mail, return receipt requested!
Mail forms 8843, 1040NR EZ and 1040NR and the appropriate attachments to:
Internal Revenue Service Center
Austin, Texas 73301-0215
Mail (certified mail, return receipt requested) your California State income tax return to:
(If You Owe Money)
Franchise Tax Board
P.O. Box 942867
Sacramento, CA 94267-0001
(If You Expect A Refund)
Franchise Tax Board
P.O. Box 942840
Sacramento, CA 94240-0002
29.What is the deadline for filing tax forms?
If you are an employee and received wages subject to U.S. income tax withholding, you must file your tax forms by April 18, 2011. Otherwise you must file your tax forms by June 15, 2010. Individuals filing only Form 8843 must file by June 15, 2011.
30.I'm unable to file by the deadline, what do I do?
File, Form 4868 "Extension of Time to File", which extends the deadline to file till August 15. If you owe any taxes though, you must still mail your estimated tax payment by April 15 or you will be assessed penalty and interest as of April 15, on any payment owed.
31.I need tax forms or additional help or information. Where can I get the necessary forms or assistance?
Walk-in service is free at the Customer Service Division of the San Francisco IRS Office, located in the U.S. federal building on Golden Gate Avenue in downtown San Francisco, Monday through Friday, 8am- 4pm.
For questions about refund checks call 1-800-829-4477
For problem resolution, call Technical Services Division of the IRS at 1-800-829-1040
To download tax forms and publications, go to the IRS web site at http://www.irs.ustreas.gov/formspubs/index.html
32.I am leaving the country before I can file my taxes. What should I do?
Make sure the Payroll Office has your foreign address so that your Form W-2 and/or Form 1042-S can be mailed to you. Download the appropriate forms and instructions (http://www.irs.ustreas.gov/formspubs/index.html) and file your U.S. taxes from abroad. Save copies of all forms submitted for your records.
33.My employer withheld Social Security and Medicare taxes from my salary. Can I get this refunded?
Yes. F visa holders are not subject to Social Security or Medicare taxes as long as they are considered a "non-resident alien for tax purposes" (IRS Publication 519). Refund of these taxes may be requested from your employer. If your employer is unable to refund these taxes, you may file IRS Form 843 and Form 8316 for a refund from the IRS.
34.My address in San Francisco has changed since I began working at SFSU, or I am on Post-Completion Practical Training and now living in another city. How do I notify Payroll of my address change so that I will receive my W-2 and/or1042-S?
To notify Payroll of your change of address, either send a fax to (415) 338-0521 or e-mail our Human Resources Office at hrwww@sfsu.edu and provide them with your name, social security number and new address. Please also update your address on the "My SFSU" website by completing the "International Student Information Update Page" so that we can report your current U.S. address to SEVIS.
35.I worked or attended university in another state and paid state taxes. How do I report this on my federal tax return and am I required to file a state tax return?
You may claim an itemized deduction on Form 1040NR-EZ (line 11) or Form 1040NR (line 35) for any state taxes withheld. You may also be required to file a state income tax return in addition to the Federal Income Tax Return.
-*-*-*-*-*-*-*-*-*-*-
OIP staff are neither qualified nor permitted to give individual tax advice. Students with complicated tax situations may wish to consult with a tax preparation service, professional tax accountant, or tax attorney who is knowledgeable about nonresident tax law.
If you owe taxes and don't file, the IRS can assess penalty and interest and seize U.S. bank assets for repayment. Fines and penalties can often amount to more than the original tax debt.
There can also be immigration consequences for failing to file taxes. Applicants for permanent residency "green cards" are frequently asked to show proof of tax filing for previous years in the U.S.
2.I'm an F-1 student and I had no U.S. income during 2010, or my only U.S. income was bank interest. Do I need to file any tax forms?
Yes. You need to file Form 8843. This is the only form you will need to complete. F-1 students with U.S. income from other sources, such as dividend income, salary or wages, scholarships or fellowships, prizes or awards will need to file form 1040NR or 1040NR EZ.
3.What about my F-2 dependents?
All F-2 dependents, whether or not they are students, must file Form 8843 even if they had no U.S. income of any kind for 2010, or if the only income they had was from bank interest. If there was any other U.S. income, they will also need to file a 1040NR EZ or 1040NR.
4.I'm a new student for the Spring 2011 semester but arrived in the U.S. in late December 2010. Do I need to file a tax form?
Yes! If you are in F-1 status, or a F-2 dependent, and were in the U.S. for any part of 2010, even if it was just a few days, you will need to file a tax form. If you had no U.S. income in 2010, you will only need to file Form 8843.
5.My bank (or credit union) mailed me a form in January, called a Form1099-INT, indicating the amount of interest I earned on my savings account/money market account/certificate of deposit. Do I need to include this amount on my income tax forms?
It depends. Non-residents filing form 1040NR EZ do not include U.S. bank or credit union interest as income. Simple bank interest and interest on CD's are not considered earned income for non-residents, and therefore are not reportable. You should retain Form 1099-INT for your records, but not mail it with your tax filing.
If you file taxes as a "resident alien," bank interest is taxable income. Nonresidents filing Form 1040NR would include this interest on Item L (page 5).
6.If I have U.S. income other than bank interest, which form should I use, 1040NR EZ or 1040NR?
Most students will find that they can use the 1040NR EZ, which is much simpler to complete than the 1040NR. Whichever form you use, you must also complete Form 8843. However, there are some rules and limits for the 1040NR EZ. You may use the 1040NR EZ if:
*Your only U.S. income was from wages, salaries, tips, taxable refunds of state and local income taxes, and scholarship or fellowship grants. (If you had dividend income from stocks or bonds, or taxable interest from mutual funds, you must use 1040NR.)
*You do not claim any dependents (only citizens of Canada, Mexico, India and Korea can claim spouses and/or children as dependents, and they can only do so by filing form 1040NR).
*You cannot be claimed as a dependent on another person's U.S. tax return.
*Your taxable income was less than $100,000. *The only itemized deductions you claim is for state and local taxes (if you wish to claim charitable or other deductions, you must use 1040NR).
7.I'm married and have a child who was born in the U.S. Can I claim personal exemptions for my wife and child?
Generally, no. Only students from certain countries can claim exemptions for their dependents (Mexico, Canada, Korea, and India.) Specific requirements are outlined in this website.
8.I tried to get a Social Security number for my spouse or dependent child and was refused. What do I do?
For dependents not eligible for a Social Security number, you must apply for an Individual Taxpayer Identification Number (ITIN). Complete Form W-7 and submit along with the required supporting documents to the nearest IRS Office.
9.Both form 1040NR EZ and 1040NR ask for social security numbers or taxpayer identification numbers. Is this the same as the number I was issued by the university when I was admitted? It has the same number of digits.
NO! All F-1 who have been authorized to work in the United States should have a Social Security number (SSN), issued by the Social Security Administration. Students in F-1 status who do not yet have a social security number (and their dependents in F-2 status who may not be eligible for a SSN) need an identification number to file their income tax form. Such individuals must obtain an Individual Tax Identification Number (ITIN). They can apply for an ITIN by completing form W-7 and bringing it in person, along with their passport and other identifying documents, to the local office of the Internal Revenue Service (IRS). Form W-7 is designed for individuals who are not eligible to apply for Social Security Numbers. The IRS has recently announced that F visa holders who have no U.S.-source income, and thus file only the Form 8843, need neither an SSN nor an ITIN to file Form 8843. However, the IRS strongly recommends that a SSN or ITIN be used when completing Form 8843. This may be important if the individual seeks an immigration benefit at a future date.
10.I am from one of the countries that can claim an exemption for my spouse and/or child. Can I claim them if they don't have a social security number or an ITIN?
No. In order to claim personal exemptions for dependents they must have a valid social security number or an ITIN (Individual Taxpayer Identification Number). To apply for an ITIN for your dependents, fill out Form W-7 and take the required documentation to the nearest IRS Office.
11.My young children live with me. Can I claim the Child Care Tax Credit?
Not as a rule. Only those students in non-resident tax status who are from one of the countries that can claim dependents (Mexico, Canada, Korea and India) can claim the Child Care Tax Credit.
12.I am a non-resident for tax purposes. Can I claim the HOPE or Tuition Tax Credit or the Earned Income Credit?
No. Non-resident aliens cannot claim the HOPE or Tuition Tax Credit or the Earned Income Credit.
13.I just received my W-2 for the wages I earned in 2010. Can I file my taxes now?
Not necessarily. If you are from a country which has a tax treaty with the U.S., or you received a U.S. based scholarship or fellowship, you may also receive Form 1042-S from Payroll. This form is generally mailed about 1 month later than Form W-2 and you will need to have both forms before you can file.
14.If my country has a tax treaty with the U.S., does that mean I don't have to file any tax forms?
No! In order to claim tax treaty benefits, you must file federal income tax forms 8843 and either 1040NR EZ or 1040NR.
15.My country has a tax treaty with the U.S. and I earned below $5000, which is the amount of wages exempt by my treaty. Do I still need to file?
Yes. You must file Form 1040NR-EZ or Form 1040NR in order to claim your tax treaty benefits. In the case where you earned more than the exempt amount of your treaty, you may receive both a Form W-2 and a Form 1042-S or you may just receive only a Form 1042-S.
16.I am eligible to claim a tax treaty deduction, since my country has a tax treaty with the U.S. but I never received a form 1042-S. Instead, all of my earnings are reported on my form W-2. How do I complete form 1040NR EZ to claim my tax treaty deduction?
Let's assume, for the sake of this example, that you are permitted to claim $2000 as your tax treaty amount to be deducted from wages. Subtract your tax treaty amount from your salary and wages as reported on your form W-2. Write the difference on line 3 of form 1040NR EZ. If your tax treaty amount is more than your salary as reported on your W-2, put zero on line 3. Then indicate the tax treaty amount on line 6. (You can verify your country's tax treaty information by consulting IRS Publication 901, U.S. Tax Treaties. Be sure you are consulting the section which summarizes tax treaty benefits for students. 52 countries have tax treaties with the U.S.). Be sure to answer question J page 2 completely.
Students from India should follow the instructions provided in item 22.
17.I've received a form 1042-S. How do I reflect this on my tax return?
It all depends upon the TYPE of income being reported on the 1042-S. Look at the income code in column (a) of the form. An income code of 15 is for a scholarship or fellowship grant, and would be reported on line 5 of form 1040NR EZ or line 12 of form 1040NR. An income code of 19 refers to a tax treaty amount withheld from wages, and would be reported on line 6 of form 1040NR EZ or line 22 of form 1040NR. You would not include this amount as part of your wages on line 3 of form 1040NR EZ or line 8 of form 1040NR.
18.I had a teaching assistantship or graduate research assistantship at SFSU. Is this the same as a scholarship or fellowship?
No. TA and GRA salary payments are not considered scholarships or fellowships. Income from TA and GRA positions and tuition remission is considered earned income and is taxable.
19.I had a TA or GRA position. Can I deduct or exclude the cost of my tuition, books and/or fees?
No. Only those students who had bona fide scholarships or fellowships (no work was required as a condition of receiving the award) may deduct expenses paid for tuition, books and fees up to the amount of the scholarship/fellowship.
20.Can I deduct the cost of a computer as a valid educational expense?
Not generally. Equipment, such as a computer or educational supplies that are not required course items, are not deductible expenses.
21.I am from India. Can I claim the standard deduction?
Yes. Due to a tax treaty provision, ONLY students from India may claim the standard deduction on the non-resident forms. (Visiting Scholars and Researchers from India cannot claim the deduction.) For 2010 the standard deduction for filing single is $5700. If you are filing and claiming your spouse, who must have no U.S. earned income, you may claim only $5700.
22.I am a student from India, and I've heard that my country's tax treaty allows me to claim the standard deduction, but I can find no additional information about this benefit.
Information on this benefit can be found in IRS Publication 519, p.27. Students from India have the choice of itemizing their deductions or taking the standard deduction amount. Since the standard deduction for 2010 is $5700 if you are single, most will take this amount. On form 1040NR EZ, enter $5700 on line 11 if you are single. If you are married, and your spouse also files a return, enter $5700 on line 11. On page 2 of the 1040NR EZ, question J, "type and amount of income exempt from tax", write: Standard deduction allowed under U.S.-India Tax Treaty article 21(2). If you are married and your spouse has no U.S. source income, file form 1040NR, not form 1040NR EZ. Enter the standard deduction on line 3 of schedule A of form 1040NR. In the space to the left of line 3, write: Standard deduction allowed under U.S.-India Tax Treaty article 21(2). Also enter the amount on line 34 of form 1040NR. By claiming the standard deduction, you cannot claim any itemized deductions, such as state and local taxes.
23.Can students claim itemized deductions?
Yes, but they are limited. You can claim itemized deductions for state & local taxes, charitable contributions to churches or charities, casualty and theft losses, certain un-reimbursed job expenses and tax preparation fees.
24.Should I keep copies of my tax return and other tax forms?
Yes. Always keep copies of your tax return, W-2, 1042-S, 1099 bank interest statements and any other pertinent forms as proof that you have filed. The IRS can audit individual returns for up to 3 years following the filing deadline and your tax records are essential in proving your case.
25.How do I complete Form 8843?
All F-1 students filing form 1040NR EZ or form 1040NR must attach Form 8843 to it. F-1 students and F-2 dependents with no U.S. income, or for whom the only U.S. income is bank interest complete Form 8843 only. To complete Form 8843, print your name and social security number (or individual taxpayer identification number) across the top of the form. Complete Parts I and Part III (Leave Part II blank).
26.If I owe tax, to whom do I make the check payable?
If you owe taxes, make checks payable to United States Treasury. Make sure that your social security number is on the check and that in the memo section your write, "For 2010 income taxes".
27.Do I also have to file a California State income tax form?
If you have earned no income in the U.S., you do not have to file a California State form. If you earned more than $14,754 in income during 2010 and are single, then you must file form 540 or form 540NR. You may also want to file a California State form even if your income was less than the amount listed above, if any California State tax was withheld during 2010, and you would like to obtain a refund of that tax. The way to tell if California State tax was withheld is to look at your form W-2, Wage and Tax Statement, and see if there is any amount in box 17.
28.Where do I mail these forms?
Before mailing anything, MAKE COPIES FOR YOUR RECORDS! Also, be sure to send your documents through the U.S. Post Office using certified mail, return receipt requested!
Mail forms 8843, 1040NR EZ and 1040NR and the appropriate attachments to:
Internal Revenue Service Center
Austin, Texas 73301-0215
Mail (certified mail, return receipt requested) your California State income tax return to:
(If You Owe Money)
Franchise Tax Board
P.O. Box 942867
Sacramento, CA 94267-0001
(If You Expect A Refund)
Franchise Tax Board
P.O. Box 942840
Sacramento, CA 94240-0002
29.What is the deadline for filing tax forms?
If you are an employee and received wages subject to U.S. income tax withholding, you must file your tax forms by April 18, 2011. Otherwise you must file your tax forms by June 15, 2010. Individuals filing only Form 8843 must file by June 15, 2011.
30.I'm unable to file by the deadline, what do I do?
File, Form 4868 "Extension of Time to File", which extends the deadline to file till August 15. If you owe any taxes though, you must still mail your estimated tax payment by April 15 or you will be assessed penalty and interest as of April 15, on any payment owed.
31.I need tax forms or additional help or information. Where can I get the necessary forms or assistance?
Walk-in service is free at the Customer Service Division of the San Francisco IRS Office, located in the U.S. federal building on Golden Gate Avenue in downtown San Francisco, Monday through Friday, 8am- 4pm.
For questions about refund checks call 1-800-829-4477
For problem resolution, call Technical Services Division of the IRS at 1-800-829-1040
To download tax forms and publications, go to the IRS web site at http://www.irs.ustreas.gov/formspubs/index.html
32.I am leaving the country before I can file my taxes. What should I do?
Make sure the Payroll Office has your foreign address so that your Form W-2 and/or Form 1042-S can be mailed to you. Download the appropriate forms and instructions (http://www.irs.ustreas.gov/formspubs/index.html) and file your U.S. taxes from abroad. Save copies of all forms submitted for your records.
33.My employer withheld Social Security and Medicare taxes from my salary. Can I get this refunded?
Yes. F visa holders are not subject to Social Security or Medicare taxes as long as they are considered a "non-resident alien for tax purposes" (IRS Publication 519). Refund of these taxes may be requested from your employer. If your employer is unable to refund these taxes, you may file IRS Form 843 and Form 8316 for a refund from the IRS.
34.My address in San Francisco has changed since I began working at SFSU, or I am on Post-Completion Practical Training and now living in another city. How do I notify Payroll of my address change so that I will receive my W-2 and/or1042-S?
To notify Payroll of your change of address, either send a fax to (415) 338-0521 or e-mail our Human Resources Office at hrwww@sfsu.edu and provide them with your name, social security number and new address. Please also update your address on the "My SFSU" website by completing the "International Student Information Update Page" so that we can report your current U.S. address to SEVIS.
35.I worked or attended university in another state and paid state taxes. How do I report this on my federal tax return and am I required to file a state tax return?
You may claim an itemized deduction on Form 1040NR-EZ (line 11) or Form 1040NR (line 35) for any state taxes withheld. You may also be required to file a state income tax return in addition to the Federal Income Tax Return.
-*-*-*-*-*-*-*-*-*-*-
OIP staff are neither qualified nor permitted to give individual tax advice. Students with complicated tax situations may wish to consult with a tax preparation service, professional tax accountant, or tax attorney who is knowledgeable about nonresident tax law.
