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Topics to be Covered

Texas State University- San Marcos International Student Orientation - Nonresident Alien Tax Issues. Topics to be Covered. Types of Student Visas Residency Status Tax Status Taxable Income Requirements if a Student will be earning Income Filing Annual U.S. Tax Return

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Topics to be Covered

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  1. Texas State University-San Marcos International Student Orientation - Nonresident Alien Tax Issues

  2. Topics to be Covered • Types of Student Visas • Residency Status • Tax Status • Taxable Income • Requirements if a Student will be earning Income • Filing Annual U.S. Tax Return • Contacts for Nonresident Alien Tax Issues at Texas State University?

  3. Types of Student Visas used to enter the U.S • F-1 – Issued to individuals for the primary purpose of studying. May be issued limited work authorization on campus. • F-2 – Issued to dependents (Ex: Spouse and/or children of an F-1 Visa Holder). May be authorized to study but is “not” authorized to work.

  4. Types of Student Visas used to enter the U.S (Cont.) • J-1 – Exchange Visitor: Student – Visa Issued for the purpose primary purpose of studying. May be issued limited work authorization on campus. • J-2 – Exchange Visitor: Dependents (Ex: Spouse and/or children of an J-1 Visa Holder). Allowed to study and may work with BCIS authorization.

  5. Residency Status • NRA (Nonresident Alien) for tax purposes • Present in the U.S. for the first 5 years – exempt years from FICA and Medicare Taxes • RA (Resident Alien) for tax purposes • Present in the U.S. for more than 5 years

  6. Tax Status in the U.S. • NRA (Nonresident Alien) – F-1 or J-1/J-2 Student who has been in the U.S. for less than 5 Years. If this student earns “Taxable Income” in the U.S., they must file a U.S. NRA Tax Return • 1040NR or 1040NR-EZ • RA (Resident Alien) – F-1 or J-1/J-2 Student who has been in the U.S. for more than 5 Years. If this student or their dependents earn “ Taxable Income” in the U.S., they must file a regular U.S. Tax Return • 1040 or 1040-EZ

  7. What is “Taxable Income” in the U.S.? • Income (received from being employed on campus as a Student Worker or Graduate Teaching Assistant, Research Assistant or Instructional Assistant. • Stipend paid to a Student on a Scholarship/Fellowship for Living Expenses (Ex. Student Athlete receiving a monthly stipend check) • Cash Prize or Award won by a Student

  8. Requirements if a Student will be receiving Income in the U.S. • If working on campus, Schedule an Appointment with Sally Moss, Nonresident Tax Specialist to complete the required paperwork. • If you received a scholarship for living expenses, Schedule an Appointment with Marcy Young, Tax Specialist to complete the required paperwork.

  9. Requirements if a Student will be receiving Income in the U.S. (Cont.) Supporting Documents- to be brought with you to your appointment • Passport page with expiration date of passport • Visa • I-94 • I-20 or DS2019 • Completed Foreign National Information form • Social Security number or receipt of filing application for number

  10. Requirements if a Student will be receiving Income in the U.S. (Cont.) • During your appointment, you will be informed about Tax Treaties between the U.S. and 60+ Countries which may exempt some or all of the Federal Tax required to be deducted from your income.

  11. Filing Annual U.S. Tax Return • In late January of each year, you may receive a W-2 for wages earned and /or a 1042-S for Scholarships/Fellowships, Prizes/Awards and/or Tax Treaty Wages during the previous calendar year from the Payroll or Tax Specialist Offices • Tax Returns must be filed by April 15 for income received for the previous Calendar Year ( January 1 – December 31) • The International Office will email you information regarding CINTAX software to be used to complete your tax return.

  12. Who Handles “Employment” Nonresident Alien Tax Issues at Texas State University? • Sally Moss, Nonresident Tax Specialist and Payroll Services Assistant • Campus Office: J.C. Kellam Bldg (JCK), 5th Floor, Payroll Office -Room 582 • Phone Number: (512) 245-8310 • Office Hours: Monday – Friday. 9 – 11:30 a.m. and 1:30 – 4:30 p.m. Please either call or e-mail sm15@txstate.edu for an appointment

  13. Who Handles “Scholarship or Prize/Award” Nonresident Alien Tax Issues at Texas State University? • Marcy Young, Tax Specialist • Campus Office: J.C. Kellam Bldg (JCK), 5th Floor, Director of Accounting Office -Room 520 • Phone Number: (512) 245-8708 • Office Hours: Monday – Friday. 9 – 11:30 a.m. and 1:30 – 4:30 p.m. Please either call or e-mail my13@txstate.edu for an appointment

  14. Sally Moss JCK 582 – (512) 245-8310 – sm15@txstate.edu Marcy Young JCK 520 – (512) 245-8708 – my13@txstate.edu

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