Tax Information and Resources

US tax laws, like immigration regulations, are complex and changing. Please visit the internet resources below to find the most current information about your US tax responsibilities.

The primary tax forms for non-residents are listed below. Your personal circumstances will dictate which form you need to submit.

• 1040NR-EZ - US Income Tax Return for Certain Nonresident Aliens With No Dependents
  
• 1040NR - US Nonresident Alien Income Tax Return
  
• 8843 - Statement for Exempt Individuals and Individuals with a Medical Condition
  

You should file by April 15, 2005 if you were an employee and received wages subject to US income tax withholding. File by June 15, 2005 if you did not receive wages subject to US income tax withholding. If necessary, you may request an extension of the due date by filing Form 4868 by the required date.

An alien from a country with which the US has an income tax treaty may qualify for certain tax benefits. Refer to IRS Pub. 901 for an overview of tax treaty provisions. It is important that you are familiar with the tax treaty provisions for your home country.

F and J visa holders are expected to submit Form 8843 whether or not they earned income in the US. If you are filing Form 1040NR or 1040NR-EZ, attach Form 8843 with your return. If filing Form 8843 only, you must submit it by June 15, 2005.

If no taxes are owed, there is no penalty imposed by the IRS. However, non-immigrant alien status requires that the individual not violate any US laws, including tax laws.

Internal Revenue Service Center
Philadelphia, PA 19255-0219

Generally, services performed by certain nonresident aliens are not covered under the Social Security program if the services are performed to carry out the purpose for which you were admitted to the United States. When Social Security or Medicare is withheld in error:

1. Ask the employer to refund the taxes withheld
2. If the employer will not refunded the taxes, use IRS Form 843 to request a refund

Telephone Assistance	Websites
IRS General Tax Questions 800-829-1040	University of Texas Self-Help For Nonresidents
IRS International Tax Questions 215-516-2000	IRS Website
IRS Forms and Publications 800-829-3676	Fee Based Tax Preparer
California Tax Helpline 800-338-0505	California State Taxes

Disclaimer: Information on this page does not constitute an endorsement on the part of Golden Gate University or International Admissions and Advising Services.