InternationalStudentsandScholars
NonresidentTaxFilingInformationSession
March19,2020
NonresidentTaxFilingInformation
Agenda
• GeneralOverviewofU.S.TaxandTaxForms
• Itemssubjecttotax
• IncomeTaxReturnsandSprintax
• Resources
2
GeneralOverviewofU.S.Tax
3
GeneralOverviewofU.S.Tax
• Emoryishometoover2,700internationalstudents
andover1,200internationalscholarsfromover100
countries
• ThreeleadingnationsoforiginareChina,SouthKorea,&
India
• VISATypes
• Students– generallyF‐1
• Scholars– generallyJ‐1orH1B
4
GeneralOverviewofU.S.Tax
• BasicDefinitions
• NonresidentAlienforU.S.TaxPurposes (“NRA”)
• NotaU.S.citizenanddoesnotmeeteitherthe"greencard"test
orthe"substantialpresence“test
• Specialrulesforwithholdingoncompensationincome(regardless
ofmaritalstatus)
• Single&1exemptionforfederal,specialNRAwithholding
calculation
• Single&0exemptionforstate
• Generallymustfileseparatereturnandcannotclaimdependents
evenifmarried
5
GeneralOverviewofU.S.Tax
• BasicDefinitions
• ResidentAlienforUSTaxPurposes (“RA”)–
• NotaU.S.citizenbutmeets eitherthe"greencard"testorthe
"substantialpresence"test
• GenerallyfollowssameU.S.taxrulesasU.S.citizens
• SubstantialPresenceTest (“SPT”)– Complexrules.Test
determineswhethertheforeignnational(nonU.S.citizen)hasbeenin
theU.S.asubstantialamountoftime(183days)overthecurrentand
precedingtwoyears.(countofdayspresent)
6
GeneralOverviewofU.S.Tax
• SubstantialPresenceTest
• FVISA
• GenerallyexemptfromcountingdaysintheU.S.towardthe
substantialpresencetestforfirst5calendaryears
• EvenifintheU.S.1dayduringcalendaryearitcountsas1year
towardthe5
• JVisa
• GenerallyexemptfromcountingdaysintheU.S.towardthe
substantialpresencetestforfirst2calendaryears
• MustbegincountingdaysifpresentinU.S.anypartof2ofthe
prior6calendaryears
7
GeneralOverviewofU.S.Tax
U.S.TaxLaw(InternalRevenueCodeor“IRC”)contains
specificrulesregardingpaymentstononU.S.citizens.
RulesvarybasedonVISA Type,country,paymenttype
andlengthofstayintheU.S.
• Students&Faculty
• EmoryVisitors
• PaymentsoutsideU.S.
• Notwopeoplearethesame,eveniffromthesamecountry
8
GeneralOverviewofU.S.Tax
TypesofTax
• Income–
• Taxonalltypesofincome
• Graduatedtaxrates
• FederalInsuranceContributionsAct(FICA)–
• TaxesonWagespaidintoSocialSecurity(oldage)andMedicare
(insurance)
• SocialSecurity=6.2%ofwages,Medicare=1.45%ofwages
• ExemptuntilJanuary1ofyearbecomeResidentAlien
• RAstudentsareexemptonlyinmonthsenrolledinclassesfulltime
9
ItemsSubjecttoTax
10
ItemsSubjecttoTax
Nonresidentaliens(“NRA”)aregenerallysubjecttotaxon:
• IncomeearnedinU.S.(Compensation)
• Employee– taxeswithheldbasedonIRSwithholdingtables
• Nonemployee(IndependentContractor**)– taxeswithheldat30%rate
• Taxablescholarshipincome
• Scholarshipsinexcessofrequiredfees(Requiredfees=tuitionand
books)
• Taxedata14%rate
• Prizes/awards
• Taxeswithheldat30%rate
**Note:OnlycertainVISAtypesareauthorizedtobepaidasindependentcontractors
withproperEmploymentAuthorizationDocuments.StudentsonF‐1visasgenerally
cannotbepaidasindependentcontractors.
11
ItemsSubjecttoTax
• TaxTreaties
• Taxtreatiescanexemptcertaintypesofincomefromtaxes
• Treatiesmaycontaindollarlimitsaswellaslimitationontimein
U.S.
• ForcertainTreaties,exceedingtheselimitsresultsinretroactivetax
• Treatiesarealsospecificbycountry,incometype,Visatype,
purposeinU.S.andlengthoftimeinU.S.
• Twoindividualsfromthesamecountrymaynotreceivethesame
benefits
12
ItemsSubjecttoTax
• TaxTreaties
• TreatyisbasedonthelastcountryofTaxResidencywhichisnot
necessarilycountryofcitizenship
• Taxresidencycountryiswhereyouresided1yearormorepriorto
enteringU.S.
• Taxtreatybenefitsarenot officiallyclaimeduntilthefederaland
stateincometaxreturnsarefiled.
13
TaxFormsandIDNumbers
14
TaxFormsandIDNumbers
TaxForms– Completedbeforereceivingpayments(filedwith
taxoffice)
• FormW‐8BEN‐ CertificateofForeignStatusofBeneficialOwner
• CompletedbyanynonU.S.citizenbeforepaymentmade
• FormW‐4/G‐4– Employee’sWithholdingAllowanceCertificate
• ProvidedbyeachEmployeetoEmployer
• Basisforcomputingwithholdingofincometaxesfrompaychecks
• ForNonresidentAliensmustbe:
• Single&1exemptionforfederal,specialNRAwithholdingcalculation
• Single&0exemptionforstate
• Form8233‐ ExemptionFromWithholdingonCompensation
• Completedpriortoreceivingtreatybenefits
• Newformmustbecompletedforeachcalendaryear
15
TaxFormsandIDNumbers
TaxForms– Annual(providedTOindividuals)
• FormW‐2– WageandTaxStatement
• ProvidedbyEmployertoeachEmployee(payrolldepartment)
• DuetoindividualbyJanuary31eachyear
• Form1042‐S‐ ForeignPerson’sU.S.SourceIncomeSubjectto
Withholding
• FormreflectspaymentssubjecttoNRAwithholdingtaxandthose
exemptfromtaxundertaxtreaty
• MustbeprovidedtoindividualsbyMarch15
th
eachyear(Emory
nonresidenttaxofficeworkstoprovidebyJanuary31
st
)
16
TaxFormsandIDNumbers
TaxForms– Annual(Completedandfiledbyindividuals)
• Form1040NRor1040NR‐EZ– IncomeTaxReturn
• Annualtaxreturntoreportincome‐ filedbyNRAs
• DuebyApril15
th
eachyear(Note:Cannotefile)
• Form8843– StatementforExemptIndividualsand
IndividualsWithaMedicalCondition
• Filedannuallyeitherwithtaxreturnorseparateifnoreturnfiled
• AllwithForJvisasmustcomplete(includingF‐2orJ‐2)
17
TaxFormsandIDNumbers
Social Security Number
• IfyouareeligibletoworkintheU.S.andhaveemployment,
youareeligibletoreceiveasocialsecuritynumber(SSN)
• YoumustapplyforaSSNassoonaspossibleafterobtaining
employment.PleasefollowtheinstructionsprovidedbyISSS
toreceiveyournumber
• YoucanbeginworkingatEmorywithoutaSSN
• YouareNOTeligibleforanytaxtreatybenefitswithoutaSSN.
• SSNdonotexpire.
18
TaxFormsandIDNumbers
Individual Taxpayer ID Number
• Ifyouarenot workingintheU.S.youarenot
eligibleforaSocialSecurityNumberbutmayobtain
anIndividualTaxpayerIDNumber(“ITIN”)ifyouare
requiredtofileanincometaxreturn
• ITINsareappliedforaspartoftheincometax
returnfiling
• UnusedITINsexpireifnotusedonataxreturnfor3
years
• Note:IfyouonlyhavetofileForm8843,youdonot
needaSSNorITIN
19
IncomeTaxReturnsandSprintax
IncomeTaxReturns
• UStaxlawrequiresALLnonresidentsfileUSfederalandstateincometax
returnsiftheyhaveanyU.S.sourceincome
• Thetermsofstudents’andscholars’visasrequirethemtobeincompliance
withALLlawsoftheUSincludingincometaxfiling!
• TheUSCitizenshipandImmigrationServices(USCIS)willconsulttheUS
InternalRevenueService(IRS)forpermanentresidencestatusfilings:“Did
thisnonimmigrantalwaysfilehis/hertaxreturn/report?”
• Anytaxtreatybenefitsarenotofficiallyclaimeduntilthefederalandstate
taxreturnsarefiled!
21
IncomeTaxReturns
• Nearlyallstudentswithincomewillfilethe1040NR‐EZ.
• Mostscholarsandsomestudentswillberequiredtofilethe1040NR.
• Claimingspouseand/ordependents– Onlyiffrom:
• Mexico,Canada
• Korea
• India—studentsonly
• Itemizedeductions—charitablecontributions
• ‘Other’Income– prizes,awards,etc.
• DividendIncome
22
IncomeTaxReturns
• Don’tstartwithout…
• Passport,I‐20/DS‐2019,I‐94,Visa
• AllW‐2sforthetaxyear
• All1042‐Ss
• All1099s(DIV,G,INT,MISC)
• SSNorTIN(socialsecuritynumberorITIN)(ifapplicable)
Note:NonresidentswillNOTneedForm1098‐Tandshouldnotinclude
informationfromthisformontheirreturn.
23
IncomeTaxReturns
• Marriage/familyandNRAtaxes
• Fileyourreturnbasedonyourstatusasof31December
• Singleissingleon31Decemberofthetaxyear
• Marriedismarriedon31Decemberofthetaxyear
• OnlyNRAfromCanada&Mexico,Korea,orIndia(studentsonly)andclaimdependents
ontheirNRreturn.Note:Withthetaxchangesineffectfor2019,thereisnotaxbenefit
foraNRAtoclaimdependents
• WillrequireafederalNRform– noteyouwillstillbefilingMarriedFilingSeparate
• Notethatwiththetaxchangesineffectfor2019,thereisnotaxbenefitforNRAs
24
IncomeTaxReturns
• GeorgiaForm500
• Ifanindividualmustfileafederalform,thenhe/shemustfileastateformas
well.MostwillbefilingaGeorgiaform,butifyouworkedinanotherstate
youmayhavetofileinmorethanonestate.
• Ifstudentisanonresidentonthefederalform,thensheisanonresidenton
theGA500
• NonresidentsfortaxpurposesCANNOT completetheGA500‐EZ!!!They
MUSTcompletetheGA500(long)form.
• Ifstudentismarriedonthefederalform,thenhe/sheismarried,filing
separatelyontheGAform
25
Sprintax
• WhatisSprintax
• Softwarespecificallydesignedforfederaltaxreturnpreparationfor
nonresidentalien(“NRA”)individuals
• ProvidedbyEmorytoNRAs
• Federalreturnpreparationprovidedforfree
• Statetaxreturncanbecompletedforasmallfee.Feesaretheresponsibilityofthe
individual.
• ProducesalltheformsneededforNRAstofile
• 1040NRor1040NR‐EZ
• 8843
• W‐7ifITINneeded
Note:NRAsshouldNOTuseTurbotax orsimilarsoftwaretocompletetheirreturnsandNRAs
cannotefile returns
26
Sprintax
• AccessingSprintax
• FromtheFinanceDivisionwebsiteSprintaxGateway
(https://www.finance.emory.edu/home/accounting/tax/for
eign/sprintax.html)
• Notetheaccesscodenearthemiddleofthepage(changeseveryyear)
• ClickonSprintax togototheloginpage
• Newusers(firstyear)– clickregistrationtosignup
• Returningusers– Logintothesystem
27
Sprintax
28
Sprintax
29
Nonresident Tax Prep Solution
for international students &
scholars
Sprintax: How it works
Social
security
/ ITIN
What you need to prepare your tax
return
Income
documents
Passport Visa - I-20,
DS-2019,
etc.
Entry and
exit dates
IT’S EASY TO GET STARTED
Just enter a few details, choose a
password and that’s it, you’re up
and running.
Sprintax- Registration stage
Documents you will need
Residency
Getting to know you
Income
Income Forms
Other Income
Over 65 Tax Treaties Supported
Tax Treaties
Academic Expenses
**Note that all
funds/payments through OPUS
have been considered in
computing Form 1042-S. Only
include cost of books
purchased outside of Emory.
DO NOT include any amounts
from Form 1098-T
About Your College/Program
State Taxes
State Taxes
Order Review
Order Review
What’snext?
Get your
tax refund
(could
take up to
180 days)
Print, Sign
and Mail
your tax
returns
(include
any tax
payments)
Step 2
Step 1
Sprintax
Once finished, review and print your tax forms
Mail Federal return (1040NR or 1040NR-EZ along with
Form 8843) to the IRS (Cannot efile)
If no payment due: Department of Treasury
(or refund) Internal Revenue Service
Austin, TX 73301-0215
If payment due: Internal Revenue Service
P.O. Box 1303
Charlotte, NC 28201-1303
Include Form W-2 copy B and Form 1042-S copy C
Make sure to keep a copy of all forms for your records
49
Sprintax
Mail Georgia return (Form 500) to the state (Cannot
efile)
If no payment due: Georgia Department of Revenue
(Refund) Processing Center
P.O. Box 740380
Atlanta, GA 30374-0380
If payment due: Georgia Department of Revenue
Processing Center
P.O. Box 740399
Atlanta, GA 30374-0380
Include copy of Federal Return, Form W-2 copy 2, and Form
1042-S copy B
Make sure to keep a copy of all forms for your records
50
Tax Payments
Taxes must be paid when filing the return
or penalties and interest will apply
See form instructions for payment
options
Resources
52
Resources
• IncomeTaxReturnsandTaxAssistance
• Ataxreturnmustbecompletedforallnonresidentaliensin
theU.S.whohaveU.S.sourceincomeincludinganywages
andscholarshipincomereceived.
• TaxreturnForms1040NRor1040NR‐EZ,andGeorgiaForm500
• MayhaveFormW‐2 orForm1042‐Sorbothforms.
• Deadlinetosubmityourtaxreturnis April
April 15
th
– returnsmustbemailed
• DoNotfileusingTurbotax oranyothertax
SoftwarenotprovidedbyEmory
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Resources
• IncomeTaxReturnsandTaxAssistance
• EmoryprovidesSprintax Softwareforfederaltaxreturn
preparation(freetoNRAs)
• NRAsshouldNOTuseTurbotax orsimilarsoftwaretocompletetheirreturns
• NRAscannotefile returns
• Statetaxreturnpreparationisavailableforasmallfee.Feesareresponsibilityof
theindividual.
• TaxworkshopsareheldinMarchandAprileachyearto
assistwithquestions
• ISSSincludesscheduleontheirwebsite
http://isss.emory.edu/life_in_the_us/taxes/index.html
• Manyquestionscanbeansweredviaemail– sendto
nonresident.tax@emory.edu IncludeyourfulllegalnameandEmory
IDnumberintheemail
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Resources
MakesuretoupdatetheEmoryTaxOfficewithany
changesinVisaStatus
• Whyisitimportanttoprovide/updateyour
informationwiththeEmoryTaxOffice?
• U.S.Governmentrequirescertainforms
• Avoidlargetaxpayments,penalties,andinterest
• Avoidreissuanceand/oramendingoftaxforms
• Preventimmigrationissuesrelatedtotax
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Resources
• NRATaxOffice– generalNRAtaxquestions/FNIS/1042‐S
• Nonresident.tax@emory.edu
• PleaseincludeyourfulllegalnameandEmoryIDnumber incommunications
astherearemanycommonnames
• W‐2accessandquestions
• eupayroll@emory.edu
• HRself‐servicelogin:
https://hrprod.emory.edu/psp/hrprod/?cmd=login&languageCd=ENG&
• StudentFinanceQuestions
• OPUSlogin:
https://saprod.emory.edu/psp/saprod/?cmd=login&languageCd=ENG&
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Resources
• FinanceDivisionWebsite
• Accounting/NonresidentAlienTaxAssistance
https://www.finance.emory.edu/home/accounting_svcs/Non‐
Resident%20Alien%20Tax%20Assistance/index.html
• InternationalStudentandScholarTaxFAQs
https://www.finance.emory.edu/home/accounting_svcs/Non‐
Resident%20Alien%20Tax%20Assistance/international_student_and_s
cholar_tax_faqs.pdf
• ISSSSite
• https://isss.emory.edu/global_community/taxes/index.html
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BewareofScams
• CriminalsoftenpretendtheyarecallingfromtheIRSorother
governmentagencies
• TheIRSwillnever:
• Calltodemandimmediatepayment.Generally,theIRSwillfirstmailabilltoanytaxpayerwho
owestaxes.
• Threatentoimmediatelybringinlocalpoliceorotherlaw‐enforcementgroupstohavethe
taxpayerarrestedfornotpaying.
• Demandthattaxesbepaidwithoutgivingtaxpayerstheopportunitytoquestionorappealthe
amountowed.
• Askforcreditordebitcardnumbersoverthephone.
• Callaboutanunexpectedrefund.
• Emailaboutspecifictaxmatters– theywillsendregular(snail)mail
• SeeISSSwebpageformoreinformationonscams
(https://isss.emory.edu/global_community/scams.html)
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Questions???
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