Tax Workshops
February 9, 2009
To All International Students and Scholars (F and J):
RE: Tax Workshop Information and Filing Requirements for the 2008 Tax Year
I.
FEDERAL TAXES – GENERAL INFORMATION
ALL F and J visa holders present in the US in 2008 will
file a Federal Tax Return. All F and J Visa holders who
were non-residents for tax purposes in 2008 are required by the
Internal Revenue Services (IRS) to file a tax return regardless
of whether or not you worked in the US. The Office of Global Education
will be offering Tax Information Workshops to assist you. Workshop
information is listed at the end of this email.
- Exception: Are you a Resident for Tax Purposes? F visa students are generally considered to be “residents for tax purposes” (and tax purposes only) if they have resided continuously in the US for 5 or more calendar years prior to 2008. These students need to review the requirements for US Residents to see if they are required to file tax forms (see form 1040 or 1040EZ instructions at www.irs.gov). J-1 visa scholars and their dependents are considered residents for tax purposes after two years and thus, need meet non-resident requirements only for the first two years of their program (after that period they would file resident tax returns if necessary).
II.
NON-RESIDENTS - WHICH FORMS SHOULD YOU FILE?
Review
the following categories to determine your tax filing requirements:
A. No US source income in 2008:
File only IRS form 8843 to document non-resident alien status.B. US earnings of less than $3,500 in 2008:
File IRS Form 8843 unless you will be seeking a refund of excess Federal Income Taxes paid in 2008. (If you are seeking a refund of excess Federal taxes paid, then see category C.)C. US earnings of more than $3,500 – or –
US earnings less than $3,500 but seeking a refund of excess Federal Taxes paid in 2008 – or –
Recipients of university-based athletic scholarships:
File either IRS form 1040NR-EZ or 1040NR along with form 8843.
Also file CA State Tax form, if required (see CA State Tax information below).
** Special Note for Spring 2009 Admitted students: New Spring 2009 students who entered the US AFTER January 1, 2009 for the first time DO NOT need to file a 2008 return as they were not present in the US during 2008. Newly admitted Spring 2009 students who entered the US PRIOR to January 1, 2009 have to complete a minimal tax return for 2008.
III.
DEADLINES
A.
Categories A & B who ONLY need to file the 8843 Form:
Those
of you who are only required to file the IRS form 8843
can download the form from the IRS web page at http://www.irs.gov/pub/irs-pdf/f8843.pdf or
request a copy of the 8843 form from the OGE. Deadline
to file is June 15, 2009.
B.
Category C who need to file the 8843 AND the 1040NR/1040NR EZ:
Those
of you needing to file the 1040NR / 1040NR EZ forms should
plan on attending a tax workshop (unless you have attended
this workshop before). The deadline to file these forms
is April 15, 2009.
- CINTAX Software for Category C Students: California State University , Sacramento has arranged for our international students/scholars to have access to a non-resident electronic tax preparation program called CINTAX. This electronic tax preparation tool, aimed specifically at non-resident international students and scholars, should assist you in preparing your US tax return and ensure an accurate tax filing. We will be distributing CINTAX information and access passwords to our international students and scholars at planned tax workshops and in the OGE upon your request (for those who have attended a workshop or prepared a federal return with CINTAX in a previous year). CINTAX will not offer an option to prepare the California state tax return.
- CALIFORNIA State Taxes: If your California income exceeded $14,845 in 2008 , then you must file a California State Tax return. If your income was less than $14,845, but you had state taxes withheld on your W-2, then you might want to file a state return depending on the amount withheld. CA State tax forms and instructions are available online at http://www.ftb.ca.gov/forms/2008/08_540nrtoc.shtml. Most students will qualify to use the 540 NR Short Form.
IV.
WORKSHOPS:
We
have scheduled the following tax information workshops
in to assist you. Pre-registration for these workshops
is required as space is limited for each session. Please
visit the front reception desk of the OGE to sign-up for
the session most convenient for you. We expect that those
of you with questions regarding US taxation will attend
one of the workshops.
NOTE: Students with income who are filing a tax return for the first time should plan on attending one of these workshops.
* Friday, February 27 from 1:30 - 3:30 pm in Douglas Hall 107
* Friday, March 6 from 1:30 - 3:30 pm in Douglas Hall 107
* Friday, March 20 from 1:30 - 3:30 pm in Douglas Hall 107
Please
do not hesitate to contact the OGE if you have any questions concerning
these matters.
Eric D. Merchant, Coordinator, International Students/Programs
Tracey M. Culbertson, International Student Advisor