Office of International Student Services
All international students (and accompanying dependents) are required to complete an income tax return annually. For most of you, this will mean completing the following forms:
1040NR-EZ (U.S. Nonresident Alien Income Tax Return)
8843
You are required to file an income tax return even if you have no income from U.S. sources, or if your income is exempt from U.S. taxes due to treaties between the U.S. and your home country. While funds from a University Graduate Scholarship (UGS) are tax exempt, it is still considered income and must be included on your tax return.
The U.S. tax system encompasses at least six different types of taxes (e.g., income tax, Social Security tax, sales tax, personal property tax) and three layers of taxation (local, state, and federal). You have obligations at several levels.
Sources of U.S. income may include:
On-campus employment
Scholarships
Fellowships
Graduate assistantships
Practical or academic training
Any compensation received for labor
Foreign students do not have to pay taxes on interest paid to them by U.S. banks.
Note that "income" is not limited to wages paid to you in cash, but also includes that portion of your scholarship, fellowship, or assistantship that is applied to your housing and meal expenses. The portion applied to your tuition fees, books, and supplies is not counted as income. The payroll office will help you make these distinctions. Be sure to inquire about the applicability of any tax treaty that might exist between your country and the United States.
Tax Information
Important Dates
April 15: The last day on which residents and nonresidents who have earned wages from U.S. sources may file their U.S. federal income-tax returns.
Important Forms
The IRS provides information through free publications and a telephone information line.
For general tax information: 1 800 829-1040 (ask for the Technical Division)
To order any of the federal publications or forms mentioned above contact: 1 800 820-3676 (ask for the Tax Forms and Publications division)
To obtain forms: www.irs.ustreas.gov/formspubs/index.html
519: "U.S. Tax Guide for Aliens," an IRS publication. Essential for individuals from nations having tax treaties with the United States.
8843: "Statement for Exempt Individuals and Individuals with a Medical condition." This one-page document must be completed and returned with the 1040NR and 1040NR-EZ. It verifies nonresident alien tax status.
1040NR: "U.S. Nonresident Alien Income tax Return." The longer version of the return completed by many nonresidents. This form is distinct from the 1040, 1040A , or 1040EZ filed by residents for tax purposes. It is not interchangeable with those forms. The IRS publishes an instruction booklet to accompany the form.
1040NR-EZ: "U.S. Income Tax Return for Certain Nonresident Aliens with No Dependents." A simplified version of the 1040NR. Most F-1 and J-1 students who are nonresidents may file the 1040NR-EZ. The IRS publishes an instruction booklet for this form.
W-2: "Wage and Tax Statement." A form issued annually by employers (normally during the month of January). Copies of the W-2 must be filed with federal, state, and local tax returns.
W-4: "Employee's Withholding Allowance Certificate." A form completed by employees at the time of hire to indicate how much tax is to be withheld from the paycheck.
1042S: "Foreign Persons U.S. Source Income Subject to Withholding." A form used to report total scholarship/fellowship payments income tax withheld and other information relating to grant payments.
Online Tax Preparation
CINTAX
Denison University has purchase rights to CINTAX for our nonresidents students, staff and faculty. CINTAX access is also available for Denison alumni. This is a web based tax return preparation program designed to aid in preparing U. S. federal income tax forms: 1040NR-EZ or 1040-NR and Form 8843. You will prepare your tax form online, but you still need to print the form and mail it to the IRS.
Remember to keep copies of your return. To expedite your refund utilize the direct deposit option. This requires a bank routing number (found at the bottom of your check) and account number (last number on the bottom of the check).
CINTEX is only for completing Federal Income Tax Returns. A separate form is filed for the state of Ohio. Complete the Federal form first. This information will help you with the state of Ohio tax form.
State of Ohio tax forms:http://www.dw.ohio.gov/tax/dynamicforms/
All tax forms can be found on the internet at www.irs.gov or by calling 1-800-TAX FORM.