INTERNATIONAL STUDENTS

TAX WORKSHOP2015

INTRODUCTORY ITEMS

Did you have health insurance you purchased from the Health Insurance

Marketplace?

INTRODUCTORY ITEMS

• Entered the U.S. in 2015?• What country are you from? • Tax Treaty Country?• Type of Visa?• Married to a U.S. resident or

citizen in 2014?• 5 year test

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 or1040NR if you have:1. Wages or Scholarship Income Exempt

by Treaty2. Wages of $3,950 or more3. Taxable Scholarship Income4. A Refund Due of Taxes Withheld5. If you received a Form 1095-A

If you received a Form 1095-A, you will need to complete the Form 8962 and include this form with your Form 1040NR.

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

• All must file Form 8843

FORM 8843

Complete only if not required to file 1040 NR

LINE 9 

IDAHO STATE UNIVERSITYBOX 8038, POCATELLO ID 83209 (208) 282-5304 

LINE 10 MARIA FLETCHER, DIRECTOR OF INTERNATIONAL PROGRAMSIDAHO STATE UNIVERSITYBOX 8038, POCATELLO ID 83209 (208) 282-5304

FORM 8843

Sign and date

Department of the TreasuryInternal Revenue Service Center

Austin, TX 73301-0215

Mail To:

FORM 1040NR

4,400 150

300

04$2,000

15 $960 $131

Box 1

4,400

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

Box 2

$960

Box 2

$2,000

Box 17

300

Everyone

69

Box 2

Box 7

150

$131

Finishing the Return

• Attach 8843, W-2 and 1042-S

• Sign & date • Keep copy• Mail by April 15

Internal Revenue Service CenterAustin, TX 73301-0215

Mail To:

IDAHO RETURN

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.

FORM 43

SCH - $960

Line 12 1040NR

Wages & Taxable Scholarship

Taxable Scholarship

Ln 8 + Ln 12 1040 NR

Ln 23 – 1040NR

IDAHO SUBTRACTIONS1. IF YOU ENTERED A STATE TAX REFUND ON 1040NR, LINE 11, IT SHOULD BE SUBTRACTED OUT ON FORM 39NR.

2. IF YOU PAID FOR HEALTH INSURANCE IN 2014, YOU CAN DEDUCT THE AMOUNT PAID ON FORM 39NR.

Ln 11 – 1040NR

Health Insurance Paid

Ln 38 – 1040NR

Box 17 – W-2

8

300

Finishing the Idaho Return

• Attach Idaho Form 39NR• Attach W-2s and 1042Ss• Sign & date the return• Attach complete copy of Federal Return

• Keep copy• Mail by April 15th

Use Envelope in Packet

Mail To:

or Mail To:Idaho State Tax Commission

P. O. Box 56Boise ID 83756-0056

SOCIAL SECURITY TAX

Social Security Tax You are NOT 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

FICA REFUNDSWhen 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.