What Form	Form Name	When to File (filing deadline)	What You Need
Nonresident Alien With income (including taxable scholarship)
Form 1040NR Use Glacier Tax Prep	U. S. Nonresident Alien Income Tax Return	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 Use Glacier Tax Prep	U. S. Income Tax Return for Certain Nonresident Aliens With No Dependents
Resident Alien With income
Form 1040	U. S. Individual Tax Return	April 15th	Form W-2 Form 1098-T Form 1099
Form 1040-EZ (Instructions)	Income Tax Return for Single & Joint Filers With No Dependents
Nonresident Aliens & Resident Aliens
Form 1040X (Instructions)	Amended U. S. Individual Income Tax Return	Within 3 years after the date original return was filed	Copy of original tax return
Nonresident Aliens and Resident Aliens With Income
Form 4868	Application for Automatic Extension of Time to File U. S. Federal Tax Return*	April 15th		*You will owe interest on any tax not paid by April 15th.
Nonresident Aliens who qualify for tax treaty benefit and did not complete Form 8233 for tax withholding exemption during the tax year.
Form 8833	Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b)	April 15th - if income earned		Publication 901 U.S. Tax Treaties
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
Form 8843	Statement for Exempt Individuals	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.

 

 

 

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.

If you had Arkansas Income in 2012 complete: AR1000S (Instructions)

View the Arkansas Tax Table for 2012.

 

*****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 CANNOT refund 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 843
   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 8316
   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.

Academic Year: An academic year is typically considered to be August 15 (approximately) - May 15 (approximately). This calendar follows the school calendar. This is typically the dates of employment for 9 month employees.

Calendar Year: A calendar year is considered to be from January 1 - December 31. This term is typically associated with the Substantial Presence Test (SPT). If a student is present in the US from June 1 - July 1, even though they are only present for 30 days, it is considered 1 calendar year.

Compensation: Monetary payments to an individual for services performed. Payments made to employees. Also referred to as salary or wages.

Country of Tax Residence: Typically the country in which an individual was previously living and working before they came to the US. Can be different than country of citizenship. For instance, a person can be a citizen of India, but have been living and working in Canada for the past 5 years; hence the individual would be a Tax Resident of Canada, not India.

Federal Tax: Tax collected by the federal government for use at the federal level.

FICA Tax: The combination of Social Security and Medicare Tax. FICA taxes are 7.65% of taxable income. These taxes are non-refundable and are used by the federal government for the use of care of the people. Non-Residents for tax are exempt from paying this tax.

Fiscal Year: A fiscal year is typically considered to be July 1 - June 30. This when an institution typically converts to a new budget.

Form 1042-S: A tax form that contains payment summary information for students with taxable scholarship, tax treaty exemption holders, prize/award winners and NRA independent contractors. This form is provided by the employer to the employee by March 15 each year. This form is used to complete a US tax return. Not all NRA will receive this form

Form 8233: Form used to honor US tax treaties for compensation/wages/salary. Must be completed by employee

Form 8843: Form that must be submitted to the IRS to declare presence in the US. All internationals in the US must complete this form. If attaching to a US federal tax return, submit by April 15. If submitting alone, must be submitted by June 15.

Form I-94: Form I-94 is an arrival/departure form typically stapled into your passport across from your Visa. The date written on this card is the date in which a person's permission to remain in the US expires.

Form W2: A tax form that contains salary summary of a calendar year provided by the employer to the employer by January 31 each year. This form is used to complete a US tax return.

Form W4: Employee Withholding Allowance Certificate. Form used by employee to declare the amount of withholding from the individuals paycheck. Non-Resident for tax, are restricted to amount of withholdings.

Form W-7: Form used to apply for Individual Tax Identification Number.

Form W-8BEN: Federal tax form used to honor US tax treaties for scholarships. Must be completed by employee.

Individual Tax Identification Number: Number assigned to an individual that is used to report income not associated with employment.

Non-Resident for Tax: An individual who is temporary in the US, who has not met the SPT. Required only to pay taxes on US source income. Complete tax form 1040NR or 1040NR-EZ.

Original Date of Entry: This is the date in which the individual first arrived in the US to carry out the purpose of their visa (teaching, student, etc.) This does not mean "last date of entry" and does not include vacations, holidays, etc.)

Permanent Resident: An individual who holds permanent residency status in the US. Typically called a "Green Card". Individuals are taxed as US citizens.

Resident for Tax: An individual who has been in the US long enough to meet the SPT. Residents for tax are taxed on their worldwide income. Complete tax form 1040, 1040-EZ.

Scholarship: Monetary payments given to an individual freely and without expectation of services exchanged. No services are required by the recipient.

Social Security Number: Number assigned to an individual that is used to report income. Only available for employed individuals.

State Tax: Tax collected by the state government for use at the state level. Some states do not have a state tax. Arkansas does have a state tax.

Substantial Presence Test: A test used to determine an individual's US tax residency status. It involves a calculation of days of presence over a period of 3 calendar years.

Tax Treaty: An agreement between the US and over 50 countries that allows certain exemptions of federal tax to reduce or eliminate double taxation.

Visa Status: Visa status refers to the immigration status in which the individual is in the US. (i.e. F-1, J-1, H-1B)

Students and Scholars Non-Resident Taxation Information

Treaty Eligible Countries

Non-Resident Information for Departments

Payments to Guests of the University

Independent Contractor (AP Payments) Treaty Eligible Countries