NON-RESIDENT TAXATION  UTSA Workshop  February 28, 2013              Presented by:       Payroll Department &  Office of I...
Payroll     Christine BodilyInternational Programs    Cherilyn Patteson
RESIDENCY STATUS FORFEDERAL TAX PURPOSESDo not confuse tax residencystatus with immigration residencyor with requirement f...
RESIDENT OR       NONRESIDENT•Substantial Presence Test•Green Card Test•Residency Through Marriage
SUBSTANTIAL PRESENCE          TEST•Must be exempt from counting days• at least 31 days in current year•At least 183 days d...
TYPES OF INCOME•Wages-W2/1042s for treaty benefits•Scholarship -1042S•Possible 1099 misc income•Only report US Sourced inc...
COMPLETING THE FORMS•Form 1040nrez•Form 1040nr•8843•Attachment to 1042S form•W7 form      www.irs.gov
W7 FORM• For students/scholars fromIndia, Korea & Canada•Taxable scholarshiprecipients•Contact OIP for requiredcertificati...
HOW NONRESIDENT IS        DIFFERENT• Most credits not available (educationaltax credits)•Pay on US income only•Interest is...
REFUND OF SOCIAL SECURITY   TAKEN OUT IN ERROR•Form 843•Form 8316•Copy of I94•Copy of I20 page 1 & 3•If OPT, then EAD card...
GLACIER TAX PREP•The foreign national individual receives an AccessCode and instructions from the Glacier SupportCenter on...
ADDRESS FOR ALL NON-RESIDENT          TAX FORMS:    Internal Revenue Service Center         Austin, TX 73301-0215If filing...
INTERNET ADDRESS FOR          HANDOUTShttp://international.utsa.edu/taxes/ta         x-workshop-handouts
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Non-resident taxation seminar 2012 at UTSA

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Information for non-resident visa holders at The University of Texas at San Antonio. This presentation explains their responsibilities under U.S. tax law.

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  • Substantial Presence Test, or SPT test….see hand out F1 students less than 5 years. 2007 or earlier F1 or F2 Resident aliens for 2012 J1 professors Less than 2 of the preceding 6 years 2010 & 2011 J1 RA’s for 2012 All must file 8843 form
  • Substantial Presence Test, or SPT test….must be past the 5 year timeframe. 2007 or earlier F1 or F2 Resident aliens for 2012 J1 professors Less than 2 of the preceding 6 years 2010 & 2011 J1 RA’s for 2012 All must file 8843 form
  • Wages-working payable through the payroll W2 for all wages 1042S for wages reported on a treaty Scholarship-should not be working qualified portion not reportable, non-qualified which is greater than tuition & fees reportable and taxable at 14%. Unless exempt by treaty both reported on 1042S forms. Should not receive 1099 unless received in error, need to report
  • 8843 form for all persons including spouses or dependents whether you claim them or not. Attachment to 1042S form is in case you have a scholarship that was reported and you need to reduce it further by what you paid in qualified tuition& fees including books.
  • W7 procedures are new this year….use to be only notarized copies of passport, now must get certified letter from SEVP (Student and exchange visitor Program) our OIP can certify your documents and attach a signed letter stating that they have verified the original documents must accompany the W7 Glacier will help you with this procedure
  • W7 procedures are new this year….use to be only notarized copies of passport, now must get certified letter from SEVP (Student and exchange visitor Program) our OIP can certify your documents and attach a signed letter stating that they have verified the original documents must accompany the W7 Glacier will help you with this procedure
  • Usually occurs from CPT/OPT or working at bookstore or Aramark. Must try to get refund back from employer first, if not, then a request for refund can be done through the IRS.
  • Contact Chris Bodily by email
  • Non-resident taxation seminar 2012 at UTSA

    1. 1. NON-RESIDENT TAXATION UTSA Workshop February 28, 2013 Presented by: Payroll Department & Office of International Programs
    2. 2. Payroll Christine BodilyInternational Programs Cherilyn Patteson
    3. 3. RESIDENCY STATUS FORFEDERAL TAX PURPOSESDo not confuse tax residencystatus with immigration residencyor with requirement for earning adegree!
    4. 4. RESIDENT OR NONRESIDENT•Substantial Presence Test•Green Card Test•Residency Through Marriage
    5. 5. SUBSTANTIAL PRESENCE TEST•Must be exempt from counting days• at least 31 days in current year•At least 183 days during the threeyear period ending with the currentyear
    6. 6. TYPES OF INCOME•Wages-W2/1042s for treaty benefits•Scholarship -1042S•Possible 1099 misc income•Only report US Sourced income•No need to report simple bank interest•Use 8833 form if RA
    7. 7. COMPLETING THE FORMS•Form 1040nrez•Form 1040nr•8843•Attachment to 1042S form•W7 form www.irs.gov
    8. 8. W7 FORM• For students/scholars fromIndia, Korea & Canada•Taxable scholarshiprecipients•Contact OIP for requiredcertification letter
    9. 9. HOW NONRESIDENT IS DIFFERENT• Most credits not available (educationaltax credits)•Pay on US income only•Interest is usually not reportable•Married nonresidents cannot file jointly•One Personal Exemption 3800.00•Standard deduction not allowed (exceptIndia)
    10. 10. REFUND OF SOCIAL SECURITY TAKEN OUT IN ERROR•Form 843•Form 8316•Copy of I94•Copy of I20 page 1 & 3•If OPT, then EAD cardneeded•W2
    11. 11. GLACIER TAX PREP•The foreign national individual receives an AccessCode and instructions from the Glacier SupportCenter on how to access Glacier; and•The foreign national individual simply logs intoGlacier from any web-enabled computer - anywherein the world, at any time of day or night to begincompleting his or her U.S. tax return!
    12. 12. ADDRESS FOR ALL NON-RESIDENT TAX FORMS: Internal Revenue Service Center Austin, TX 73301-0215If filing from overseas, the same address applies -- add U.S.A .
    13. 13. INTERNET ADDRESS FOR HANDOUTShttp://international.utsa.edu/taxes/ta x-workshop-handouts

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