1. INTERNATIONAL STUDENTS TAX WORKSHOP 2014

2. INTRODUCTORY ITEMS Entered the U.S. in 2014? Tax Treaty Country? What country are you from? Type of Visa? Married to a U.S. resident or citizen?

3. Nonresident Students Filing Requirements All F, J, M, and Q status holders must file a Form 8843 to substantiate non-residence and possibly a Form 1040NR-EZ or Form 1040NR.

4. FILING REQUIREMENT You must file Form 1040NR-EZ or 1040NR if you have: 1.Wages or Scholarship Income Exempt by Treaty 2.Wages of $3,900 or more 3.Taxable Scholarship Income 4.A Refund Due of Taxes Withheld

5. Consequences of Failure to File You may lose a refund you are entitled to. You may jeopardize your immigration status. Nonimmigrant alien status requires that the individual not violate any U.S. laws, including tax laws.

6. International Students (F& J) Nonresident Alien Status Includes immediate family members 5 year test All must file Form 8843

7. FORM 8843

8. Complete only if not required to file 1040 NR

12. FORM 8843 Sign and date

13. Department of the Treasury Internal Revenue Service Center Austin, TX 73301-0215 Mail To:

14. FORM 1040NR

15. 4,400150 300

16. 04$2,000

17. 15 $960 $131

20. Box 1

21. 4,400

23. Amount on Line 11 is last year’s state refund plus $10

24. Box 2

25. $960

26. Box 2

27. 04 $2,000

30. Box 17

31. 300

35. Everyone

37. 74

39. Box 2 Box 7

40. 150

41. $131

46. Finishing the Return Attach 8843, W-2 and 1042-S Sign & date Keep copy Mail by April 15

47. Internal Revenue Service Center Austin, TX 73301-0215 Mail To:

48. IDAHO RETURN

49. Filing Requirements Nonresident – Income over $2,500. File Form 43. Any person who had Idaho income tax withheld can file even if not required to do so.

50. FORM 43

52. SCH - $960 Line 12 1040NR Wages & Taxable Scholarship Taxable Scholarship Ln 8 + Ln 12 1040 NR

54. Ln 23 – 1040NR Ln 11 – 1040NR Ln 38 – 1040NR Box 17 – W-2

55. 16

58. 300

62. Finishing the Idaho Return Attach W-2s and 1042Ss Sign & date the return Attach complete copy of Federal Return Keep copy Mail by April 15th

63. Use Envelope in Packet Mail To: or Mail To: Idaho State Tax Commission P. O. Box 56 Boise ID 83756-0056

64. SOCIAL SECURITY TAX

65. Social Security Tax NOT You are NOT subject to Social Security and Medicare tax withholding on your wages if: You have on campus employment You are authorized for Curricular or Optional Practical Training You are authorized for employment due to Economic Hardship

66. FICA REFUNDS When withheld in error: - Ask employer for refund. If employer is unable to refund these taxes, request statement. - If not refunded, use IRS Form 843 and Form 8316 to request refund.