Federal Income Tax Return Preparation Middlebury College Monterey Institute of International Studies 2010
What you will need: <ul><li>Passport </li></ul><ul><li>I-20 (if F-1) or DS-2019 (if J-1) or I-797 (if H or O or P) or Employment Authorization card (various statuses) </li></ul><ul><li>Past visa dates </li></ul><ul><li>Form W-2 if you worked and did not receive treaty benefits or earned more than the treaty benefit (check bannerweb whether you have one) </li></ul><ul><li>Form 1042S - if you received aid greater than tuition or a prize or worked and received treaty benefits </li></ul><ul><li>1098T – if applicable </li></ul><ul><li>Form 1099G if you received a state tax refund from last year </li></ul><ul><li>Form 1099MISC if you received one (rare) </li></ul><ul><li>Form 1099-INT if you received one (rare) </li></ul><ul><li>Form 1099-DIV if you received one (rare) </li></ul><ul><li>Last year’s tax return (if you did one last year) </li></ul><ul><li>Checking Account information (routing and account number – you can find that on your checks) </li></ul>
Step 1: Accessing Windstar <ul><li>Follow this path: www.middlebury.edu Middlebury College Administration Tax Office Filing Your Tax Return 101. Federal Income Tax Return for Nonresident Aliens - How to File </li></ul><ul><li>or Click on this link : </li></ul><ul><li>http://cms.middlebury.edu/administration/tax/filing/Windstar.htm </li></ul><ul><li>Under “ How To’s Section,” look for the following passage and click </li></ul>Please note: due to security reasons, you will need to go in through the Middlebury.edu page to access your return each time.
Step 2: Registration <ul><li>Register with the password provided to you by Middlebury College. </li></ul><ul><li>Sign in to ‘Foreign National Tax Resource’ </li></ul><ul><li>Click on ‘Tax Return Preparation’ or look for the following icon: </li></ul><ul><li>You will have to go through a SECOND registration process as a New User. Click on “Register” and sign in again with your new password. </li></ul>
Screen 1 If you did not apply for Permanent Residency in 2009, select ‘No’ and click on ‘Add a Nonimmigrant Status.’
Screen 1(a) Please check the Visa page of your passport and look under “Type/Class” on the upper right side of the Visa. If you are in J status, select the primary purpose as indicated in Section 4 of Form DS-2019. If you are from Canada and do NOT have a visa but have Form I-20, select F-1 Saving this information will bring you back to Page 1. You are responsible for adding EVERY nonimmigrant status you have held in the US. First/Last day in U.S. in this STATUS – this includes visa extensions or renewals with the SAME STATUS (F-1, J-1 or M-1)
Screen 1 When you have entered all your nonimmigrant status(es), click on the icon below. Confirm your residency status and proceed to the next page.
Screen 2 Remember: You have a Social Security number if you have worked in the US. Otherwise, you have an Individual tax identification number. If you don’t have either, leave them blank, and it will automatically create a W-7 form at the end of the process. Tax payer = You
Screen 3 Your ‘Present home address’ is where you are residing presently and where your tax REFUND is to be mailed to.
Screen 4 If you have a dependent child or can be claimed as someone else’s dependent, the next page will ask you for more information. For clarity, please click on ‘Explain.’
Screen 5 Monterey Institute of International Studies 460 Pierce Street Monterey, CA 93940 Kathy Sparaco MIIS 460 Pierce Street Monterey, CA 93940 (831) 647-3088 Please enter the above address to this box Check this box ONLY if you did not have ANY income during 2009.
Screen 6 Click on “Add W-2” On the next screen, enter EXACTLY what you see on your original W-2 form. If empty, enter “0” You may have more than one W-2 for 2009. To add a W-2, go to the W-2 summary page by selecting the Next button.
If Box 5 is less than Box 2 : ignore the form If Box 5 is greater than Box 2, check your 1042-S form. The amount that corresponds to income code 15 should be the same as this figure (Box 5). If they are not the same, PLEASE CONTACT THE MIDDLEBURY COLLEGE TAX OFFICE. [email_address] 1098T FORM
Screen 7 Click on “Add 1042-S” On the next screen, add exactly what you see on your original 1042-S form. To add another 1042-S, go to the 1042-S Summary page by selecting the Next button.
Screen 8 If you have received a form 1099-MISC, please enter this on the next screen with information from your original form. If you have received any unreported income (please see ‘Explain’ on screen for clarity), you are responsible for reporting them.
Screen 9 <ul><li>If you have received a 1099-G form, click on ‘Add 1099-G’ and enter the exact information from your original form. Otherwise, click on Next </li></ul><ul><li>Other Forms 1099 </li></ul><ul><li>If you received Form 1099-INT or Form 1099-DIV reporting interest or dividend income from a bank, credit union, savings and loan or insurance company, you do not have to include this income on your nonresident tax return because it is not taxable. </li></ul><ul><li>Click on Next. </li></ul>Screen 10 For clarity on ‘qualified student loans’ please click ‘Explain.’ Depending on the interest paid, you may qualify for a student loan interest deduction. If so, you will be given a link to the deduction worksheet.
Screen 11 Typically, you would want to deduct state and local income taxes you paid or that were withheld. If you have concerns, please consult the ‘Explain.’ Please enter the amount of contributions mentioned above if any. In the next few screens, you will be asked to review and confirm information. Please see next screen for certain cash contributions for Haiti Relief that can be deducted on your 2009 Tax Return.
Screen 11 - continued <ul><li>For: </li></ul><ul><li>“ Gifts by cash or check to U.S. charities” </li></ul><ul><li>“ Gifts other than by cash or check to U.S. charities” </li></ul><ul><li>A new law allows you to choose to deduct certain charitable contributions of money on your 2009 tax return instead of your 2010 return. The contributions must have been made after January 11, 2010, and before March 1, 2010, for the relief of victims in areas affected by the January 12, 2010, earthquake in Haiti. Contributions of money include contributions made by cash, check, money order, credit card, charge card, debit card, or via cell phone. </li></ul><ul><li>The new law was enacted after the 2009 forms, instructions, and publications had already been printed. When preparing your 2009 tax return, you may complete the forms as if these contributions were made on December 31, 2009, instead of in 2010. To deduct your charitable contributions, you must itemize deductions on Schedule A (Form 1040) or Schedule A (Form 1040NR). </li></ul><ul><li>The contribution must be made to a qualified organization and meet all other requirements for charitable contribution deductions. However, if you made the contribution by phone or text message, a telephone bill showing the name of the donee organization, the date of the contribution, and the amount of the contribution will satisfy the recordkeeping requirement. Therefore, for example, if you made a $10 charitable contribution by text message that was charged to your telephone or wireless account, a bill from your telecommunications company containing this information satisfies the recordkeeping requirement. </li></ul>
Screen 12 This is NOT your federal tax withheld. Enter any estimated tax payments you made using form 1040-ES(NR) for 2009 if any. This is the refund amount that you may have chosen to be applied to the 2009 return instead of getting a refund check. If you received a refund last year, please ignore this. Screen 13 Typically, you would want a refund check for the amount. Crediting your account would carry the amount forward to your next year’s tax return.
Screen 14 This form helps you apply for an Individual taxpayer identification number – Not applicable to those who already have a SSN or ITIN
COMPLETE! <ul><li>The next few screens will ask you basic questions on citizenship, previous tax filing and the address where your refund will be mailed if any. </li></ul><ul><li>Once you have reviewed each of your forms, please print TWO copies each. One copy for the IRS and one for you to keep for your records. </li></ul><ul><li>REMEMBER: Windstar does not send these forms to the IRS, YOU do. </li></ul><ul><li>Attach a copy of your 1042S, W-2 or forms 1099, if any, to the front page of the 1040NR-EZ. </li></ul><ul><li>Sign your forms . </li></ul><ul><li>If you owe money to the IRS, please include a check payable to: </li></ul><ul><li>Department of the Treasury, Internal Revenue Service. </li></ul><ul><li>Place all of the above in an envelope and mail it to: </li></ul><ul><li>Department of the Treasury Internal Revenue Service Austin, Texas 73301-0215 </li></ul>