U.S. Tax Information
United States and Indiana Income Tax
What is income tax?
There are two types of income tax forms you may need to file; federal and state income tax. The federal government agency for taxation is called the Internal Revenue Service (IRS). The state government agency for Indiana taxation is called the Department of Revenue. The activity of submitting your completed tax forms with related materials to the IRS or to the Department of Revenue is called “filing a tax return.”
Who needs to submit an income tax return?
Nearly everyone who works in the United States must pay both federal and state income tax. However, ALL INTERNATIONAL STUDENTS (F, J, M, and Q visa holders) are required to file federal income tax returns, in order to maintain your immigration status, even if they do not owe tax payments.
- Students who had no income from the U.S. during 2003 are required to file Form 8843 only. The deadline for sending completed Form 8843 is June 15.
- For students who earned U.S. source income in 2003 including
scholarships, those federal forms are the 1040NR-EZ and the Form 8843
or the 1040NR and the Form 8843. The deadline for sending completed
forms and any payments is April 15.
- Form 1040NR-EZ: U.S. Income Tax Return for Certain Nonresident Aliens with No Dependents
- Form 1040NR : U.S. Nonresident Alien Income Tax Return
- Form 8843 : Statement for Exempt Individuals and Individuals with a Medical Condition
- Form W-7 : Application for IRS Individual Taxpayer Identification Number
* We are highly recommending that you KEEP A COPY of any income tax form you submit.
Please note: the IRS will date-stamp Form 8843 and return it to the student. Students should keep the returned Form 8843 in their personal files in case they need it later to prove that it was filed.
According to the IRS, every person whose name appears on Form 1040NR-EZ or Form 1040NR must have either a social security number or an ITIN (Individual Taxpayer Identification Number).
At some time during January every year, your employer will send you a “W-2 form,” showing the amount you have earned during the preceding year and the amount of federal and state income tax that has been withheld. The W-2 form is used in preparing your income tax return. The amount withheld often exceeds the amount you would be required to pay, so failure to file a tax return may result in a financial loss for you. If the amount withheld exceeds the amount required, you will receive a refund.
Where to find these tax forms?
Tax forms and instructions usually are available in bank lobbies and at the St. Joseph County Public Library and Hesburgh Library. Forms also may be found at the IRS Web site; go to www.irs.gov, and follow the link to “Forms and Publications.” Forms also found at the main post office branch.
Further information?
The following addresses, telephone numbers, and Internet web sites may be useful for additional advice and information. Be sure to inform the IRS or a tax specialist of your United States legal status (such as F-1 or J-1) and your general situation so that you may receive information that is accurate for you:
About United States federal taxation (IRS)
- The IRS web site is www.irs.gov.
- You can down load IRS Forms 1040NR, 1040NR-EZ, and 8843, instruction booklets, or publications from http://www.irs.gov/formspubs/
- The IRS toll-free telephone number is 1-800-829-1040. The IRS offers free recorded tax information.
- Non-resident alien issues can be dialed at 1-215-516-2000. This number is not toll free.
- Information about tax treaties for more than 50 countries is available from the Windstar Technologies, Inc. web site at www.windstar-tech.com.
About Indiana state taxation (Indiana Department of Revenue)
- The Indiana Department of Revenue web site is www.in.gov/dor
Need Assistance?
The International Tax Assistance Program is available at Notre Dame University during February and April. Tom Bullock, International Tax Services Coordinator, will help you to file a tax return, if you need help. Please go to http://www.nd.edu/~issa, and see "Program and Services" to the left, then click on "Tax Assistance Program." The site will inform you of how to get an appointment for the assistance, what tax forms you need to fill out, and other tax information. The Tax Assistance Program is a FREE service, so please take advantage of the program.
Frequently Asked Tax Questions
Filing as “non-resident alien for tax purposes” only
Q. What happens if I fail to file my taxes?
A. If you owe taxes and don’t file, the IRS can assess penalty
and interest and seize U.S. bank assets for repayment. Fines and penalties
can often amount to more than the original tax debt.
There can also be immigration consequences for failing to file taxes. Applicants
for permanent residency “green cards” are frequently asked to show
proof of tax filing for previous years in the U.S.
Q. I’m an F-1 or J-1 student and I had no U.S. earned income or
scholarships for 2003. Do I need to file?
A. Yes. You must file IRS Form 8843. Dependent spouses in F-2 and J-2
status must also file Form 8843.
Q. I only worked for a very short time in 2003 and I didn’t earn
very much. Do I still have to file?
A. Yes. If you had any U.S. source earned income or scholarship you will
need to file IRS Form 1040NR-EZ or Form 1040NR and Form 8843.
Q. Should I keep copies of my tax return and other tax forms?
A. Yes. Always keep copies of your tax return, W-2, 1042-S, 1099 bank
interest statements and any other pertinent forms as proof that you
have filed. The IRS can audit individual returns for up to 3 years
following the filing deadline and your tax records are essential in
proving your case.
Q. What is the deadline for filing my tax return?
A. If you are filing Form 1040NR-EZ or Form 1040NR, the deadline to file
is April 15. If you are filing Form 8843 only, the deadline to file
is June 15.
Q. If I owe tax, to whom do I make the check payable?
A. If you owe taxes, make checks payable to United States Treasury. Make
sure that your social security number is on the check and that in the
memo section your write, “For 2003 income taxes.”
Q. Where do I mail my tax return?
A. Forms 1040NR-EZ, 1040NR and Forms 8843 should be mailed to:
Internal Revenue Service Center
Philadelphia, PA 19255
Q. I’m unable to file by the deadline, what do I do?
A. File Form 4868, “Extension of Time to File,” which extends
the deadline to file until August 15. If you owe any taxes though, you
must still mail your estimated tax payment by April 15 or you will be
assessed penalty and interest as of April 15, on any payment owed.
Q. I need tax forms or additional help or information. Where can I get
the necessary forms or assistance?
A. For questions about refund checks call 1-800-829-4477
or 1-215-516-2000 (not toll free).
For problem resolution, call Technical Services Division of the IRS
at 1-800-829-1040.
To download tax forms and publications, go to the IRS web site at www.irs.gov/formspubs/.
Q. I am leaving the country before I can file my taxes. What should
I do?
A. Make sure the Payroll Office has your foreign address so that your
Form W-2 and/or Form 1042-S can be mailed to you. Download the appropriate
forms and instructions (www.irs.ustreas.gov/formspubs/index.html)
and file your U.S. taxes from aboard. Save copies of all forms submitted
for you records.
Above Q & As are cited from www.oiss.wayne.edu/TaxFiles/FAQ.html.
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