Texas State University-San Marcos

International Student Orientation - Nonresident

Alien Tax Issues

Topics to be Covered

• Types of Student Visas• Residency Status• Tax Status • Taxable Income• Requirements if a Student will be

earning Income• Filing Annual U.S. Tax Return• Contacts for Nonresident Alien Tax Issues at Texas State University?

Types of Student Visas used to enter the U.S

• F-1 – Issued to individuals for the primary purpose of studying. May be issued limited work authorization on campus.

• F-2 – Issued to dependents (Ex: Spouse and/or children of an F-1 Visa Holder). May be authorized to study but is “not” authorized to work.

Types of Student Visas used to enter the U.S (Cont.)• J-1 – Exchange Visitor: Student – Visa

Issued for the purpose primary purpose of studying. May be issued limited work authorization on campus.

• J-2 – Exchange Visitor: Dependents (Ex: Spouse and/or children of an J-1 Visa Holder). Allowed to study and may work with BCIS authorization.

Residency Status

• NRA (Nonresident Alien) for tax purposes• Present in the U.S. for the first 5 years

– exempt years from FICA and Medicare Taxes

• RA (Resident Alien) for tax purposes• Present in the U.S. for more than 5

years

Tax Status in the U.S.

• NRA (Nonresident Alien) – F-1 or J-1/J-2 Student who has been in the U.S. for less than 5 Years. If this student earns “Taxable Income” in the U.S., they must file a U.S. NRA Tax Return• 1040NR or 1040NR-EZ

• RA (Resident Alien) – F-1 or J-1/J-2 Student who has been in the U.S. for more than 5 Years. If this student or their dependents earn “ Taxable Income” in the U.S., they must file a regular U.S. Tax Return• 1040 or 1040-EZ

What is “Taxable Income” in the U.S.?

• Income (received from being employed on campus as a Student Worker or Graduate Teaching Assistant, Research Assistant or Instructional Assistant.

• Stipend paid to a Student on a Scholarship/Fellowship for Living Expenses (Ex. Student Athlete receiving a monthly stipend check)

• Cash Prize or Award won by a Student

Requirements if a Student will be receiving Income in the U.S.

• If working on campus, Schedule an Appointment with Sally Moss, Nonresident Tax Specialist to complete the required paperwork.

• If you received a scholarship for living expenses, Schedule an Appointment with Marcy Young, Tax Specialist to complete the required paperwork.

Requirements if a Student will be receiving Income in the U.S. (Cont.)

Supporting Documents- to be brought with you to your appointment

• Passport page with expiration date of passport• Visa• I-94• I-20 or DS2019• Completed Foreign National Information form• Social Security number or receipt of filing

application for number

Requirements if a Student will be receiving Income in the U.S. (Cont.)

• During your appointment, you will be informed about Tax Treaties between the U.S. and 60+ Countries which may exempt some or all of the Federal Tax required to be deducted from your income.

Filing Annual U.S. Tax Return

• In late January of each year, you may receive a W-2 for wages earned and /or a 1042-S for Scholarships/Fellowships, Prizes/Awards and/or Tax Treaty Wages during the previous calendar year from the Payroll or Tax Specialist Offices

• Tax Returns must be filed by April 15 for income received for the previous Calendar Year ( January 1 – December 31)

• The International Office will email you information regarding CINTAX software to be used to complete your tax return.

Who Handles “Employment” Nonresident Alien Tax Issues at Texas State University?

• Sally Moss, Nonresident Tax Specialist and Payroll Services Assistant

• Campus Office: J.C. Kellam Bldg (JCK), 5th Floor, Payroll Office -Room 582

• Phone Number: (512) 245-8310• Office Hours: Monday – Friday.

9 – 11:30 a.m. and 1:30 – 4:30 p.m.Please either call or e-mail sm15@txstate.edu for an appointment

Who Handles “Scholarship or Prize/Award” Nonresident Alien Tax Issues at Texas State University?• Marcy Young, Tax Specialist • Campus Office: J.C. Kellam Bldg (JCK), 5th

Floor, Director of Accounting Office -Room 520

• Phone Number: (512) 245-8708• Office Hours: Monday – Friday.

9 – 11:30 a.m. and 1:30 – 4:30 p.m.Please either call or e-mail my13@txstate.edu for an appointment

Sally Moss JCK 582 – (512) 245-8310 – sm15@txstate.eduMarcy Young JCK 520 – (512) 245-8708 – my13@txstate.edu