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2008 Tax Filing

 

Federal Filing Instructions/Forms

What Form Form Name Who When to File (filing deadline) What You Need
Form 1040NR
(Can use Cintax)		 U. S. Nonresident Alien Income Tax Return Nonresident Alien With income
(including taxable scholarship)		 by April 15th
June 15th(for those with taxable scholarships & no earned income)
E-filing is not an option		 Form W-2
Form 1042-S
Form 1099
Form 1040NR-EZ
(Can use Cintax)		 U. S. Income Tax Return for Certain Nonresident Aliens With No Dependents
Form 1040 U. S. Individual Tax Return Resident Alien With income April 15th Form W-2
Form 1098-T
Form 1099
Form 1040-EZ
(Instructions)		 Income Tax Return for Single & Joint Filers With No Dependents
Form 1040X
(Instructions)		 Amended U. S. Individual Income Tax Return Nonresident Aliens & Resident Aliens Within 3 years after the date original return was filed Copy of original tax return
Form 4868 Application for Automatic Extension of Time to File U. S. Federal Tax Return* Nonresident Aliens and Resident Aliens With Income April 15th *You will owe interest on any tax not paid by April 15th.
Form 8833 Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b) Nonresident Aliens who qualify for tax treaty benefit and did not complete Form 8233 for tax withholding exemption during the tax year. April 15th – if income earned Publication 901 U.S. Tax Treaties
Form 8843 Statement for Exempt Individuals Nonresident Aliens who are:
Students under F, J, M or Q visa

Teacher/trainer under J or Q visa

Other categories applicable to Form 8843 – see IRS website for more information		 April 15th – If income earned

June 15th – If no income earned		 University contact information
Immigration documents
If you do not have a U. S. tax ID number, leave that box blank on the form.
 

State Filing Instructions/Forms

Click here to view the Arkansas Tax Table for 2008. (PDF link)

Those of you who have income as noted on a W-2 or 1099 in the state of Arkansas may have to file an Arkansas State income tax return. This return is due on April 15. Scholarships and tuition waivers are NOT considered income for Arkansas tax purposes.

: After reading these instructions, if you determine that your domicile (home) is in Arkansas, then you can complete the following form: AR1000S (Instructions)

However, if you determine that your domicile (home) is not in Arkansas, then you need to complete the Non Resident form. Non Residents or Part Year Residents who received income from Arkansas sources must file an Arkansas form AR 1000NR, regardless of the amount of income received. You can complete the Arkansas tax form directly through the following link: AR1000NR(Instructions).

 

How to Obtain a FICA Refund

If FICA/Medicare taxes were withheld in error, contact the Payroll Department of your employer to request a refund.

If your employer cannot make a refund, prepare required IRS forms and supporting documentation as described in the FICA/Medicare Checklist:

*****FICA/MEDICARE REFUND CHECKLIST for NRAs ONLY*****

** This information applies only to F1 and J1 visa holders who are nonresident aliens for U. S. tax purposes. **

Withholding of Social Security and Medicare taxes is not required when you have:

  • On-campus employment; or
  • Authorized practical training – curricular (CPT) or optional (OPT); or
  • Authorized economic hardship employment.

Request a refund directly from your employer if FICA/Medicare taxes are withheld in error.

  • Make this request as soon as you see the error on your pay advice.
  • If your request is denied, ask your employer for an explanation in writing.

If your employer WILL refund the taxes, you do not need to take further action.

If your employer WILL NOT or CANNOTrefund the taxes, follow the instructions below.

  1. Request a written statement from your employer explaining the reason for not refunding the taxes.
  2. Complete and sign Form 843 Claim for Refund and Request for Abatement
    1. Interactive form available at: http://www.irs.gov/pub/irspdf/f843.pdf.
    2. Use a separate form for each tax year.
  3. Complete and sign Form 8316 Information Regarding Request for Refund of Social Security Tax Erroneously Withheld on Wages Received by a Nonresident Alien on a F, J, or M Type Visa
    1. Interactive form available at: http://www.irs.gov/pub/irspdf/f8316.pdf.
    2. Use a separate form for each tax year.
  4. Attach your employer’s explanation of refund denial. If your employer does not provide a written statement, you should prepare an explanation of the situation and the action you took. The IRS wants evidence that you tried to obtain the refund through your employer first.
  5. Attach photocopies of the following documents:
    1. Form W2 and your federal tax return
    2. Visa (in your passport)
    3. Form I94
    4. Work authorization (EAD or Economic Hardship), if applicable.
    5. Front and back of your Form I20 or DS2019
  6. Assemble all the documents in the order listed above and mail to:
         Internal Revenue Service Center
         Philadelphia, PA 19255
  7. Do NOT submit the forms with your original tax return.
  8. There is NO deadline for submitting the refund request.

The information here is intended only for those affiliated with University of Arkansas NRA Tax Office.

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