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?
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.
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
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.
International Students (F& J)
Nonresident Alien Status Includes immediate family members
5 year testAll must file Form 8843
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.
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
Use Envelope in PacketMail To:
or Mail To:
Idaho State Tax Commission
P. O. Box 56
Boise ID 83756-0056
Social Security Tax You are NOTNOT subject to Social
Security and Medicare tax withholding on your wages if:
You have on campus employmentYou are authorized for Curricular or
Optional Practical TrainingYou are authorized for employment
due to Economic Hardship