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Non-resident for Tax Purposes Tax Workshop
Transcript of Non-resident for Tax Purposes Tax Workshop
No? Do the questionnaire at:
https://international.uoregon.edu/isss/taxes/ Oregon State TAX If you owe taxes send this document along with supporting documents (W-2 or 1042-S), a copy of the 1040NR-EZ or 1040NR, and a check by Monday, April 15, 2013 to:
Oregon Department of Revenue
PO BOX 14555
Salem, OR 97309-0940 Your Tax Journey For the Win! everybody!!!!! This workshop is only for international students and scholars at the University of Oregon with income sources and income levels typical of students and scholars at the University.
If you have income from unusual sources or higher than usual income, you should find professional tax advice from a qualified accountant or attorney.
If you have any further issues of any kind you should also seek professional tax advice.
If you qualify as a resident taxpayer, this is not the workshop for you. International Students
+ Scholars 2012
INFORMATION You are 100% responsible for complying with tax laws and filling the forms correctly. Consult with a personal tax adviser if you have specific questions about your individual tax liability. everyone who was in the U.S. in 2012 must fill a tax form Everyone
a US source
to taxation. You need ALL your tax
documents (forms W2,
1042S, 1099) to
continue. Do you have a SSN? If you do not have a SSN and you received a U.S.-based income (including scholarship fellowship above tuition), you need to apply for an ITIN. 1040nr-EZ form 8843 This is the form everyone with F-1 or J-1 visa status must file - this means you AND each of your dependents. The form 8843 can be downloaded at: http://www.irs.gov/pub/irs-pdf/f8843.pdf The form can be done electronically, but you must print it because you must sign it. January 1 December 31 Brad Pitt 123-45-6789 (or write nothing) Via P. Daniele, 6
10027 Torino (TO)
Italy 1234 Patterson St. #55
Eugene, OR 97403 F , August 25, 2011 EXAMPLE!!! SEE instructions at https://international.uoregon.edu/isss/taxes/2012info/form8843/tips N/A Italy Italy 5555555BAB 335 335 completed only by J-1 scholars (not J-1 students) and their dependents University of Oregon, 1217 University of Oregon, Eugene, OR 97403-1217, (541) 346-3201 Harumi Itoh, Dept. of Asian Studies, University of Oregon, 1217 University of Oregon, Eugene, OR 97403, (541) 346-3333 N/A N/A N/A N/A N/A N/A completed by F-1 and J-1 students and their dependents University of Oregon, 1217 University of Oregon, Eugene, OR 97403-1217, (541) 346-3201 Harumi Itoh, Dept. of Asian Studies, University of Oregon, 1217 University of Oregon, Eugene, OR 97403, (541) 346-3333 125 F (Leave blank) (Leave blank) (Leave blank) (Leave blank) (print and sign and date) Make a photocopy of the form for your records
Send this document by April 15, 2013 to:
Department of the Treasury
Internal Revenue Service
Austin, TX 73301-0215 Did you receive any kind of income in 2012? Earned more than $3800 - or - made less than $3800 but had taxes taken out of paycheck? and and Are an F-1 or J-1 student who entered the US after 1/1/2008 or Are a J-1 scholar who entered the US after 1/1/2011 (or earlier if the Substantial Presence Test is not met) Paolo Daniele 456 Patterson Ave. #55 Eugene, OR 97403 Italy TO 10028 123-45-6789 W-2 box 1 4500 1099-G 1042-S box 2, if box 1 is 15 500 5000 1042-S box 2 if box 1 is 15 and box 6 is 2 or 4 Leave blank 5000 W-2 box 17 130 4870 3800 3800 1070 106 http://goo.gl/J5TAh 1042-S, box 2 if box 1 is 17, 18 or 19 and box 6 is 4 Leave blank 106 300 200 W-2 box 2 1042-S box 7 Leave blank 500 394 394 1 2 3 4 5 6 7 8 0 1 1 0 0 0 1 2 3 4 5 6 Leave blank Leave blank Print this form and sign it and date it here Student (or Scholar if you are a J-1 Scholar) Leave Blank Italy (country of citizenship) Italy (country of tax residency) Mark the right box What visa did you have on Dec. 31, 2012? F-1 01/15/12 06/20/12 08/20/12 330 290 243 Same as 8843, lines 4a and 4b 1040NR-EZ Tax Treaty time! Go to http://goo.gl/amqM6
If your country is not listed, there is no tax treaty you can use.
How to use the website: If you are a student on an F-1, J-1, J-2 visa and received wages (indicated on W-2 and on the Form 1042S if it has income code 19) look at the row "F/J Student wages." If you are a student on an F-1, J-1, J-2 visa and received a scholarship or a fellowship (indicated on the Form 1042S if it has income code 15) look at the row "F/J Student scholarships/fellowships." If you are a scholar on a J-1 scholar visa, look at the row "J-1 Scholars." (Country) (Tax treaty article) (Number of months
you used the tax
treaty in past years) (From line 6) (from (d) Additional instructions for students and scholars from Mexico
India go to:
section 4 State tax you may be required to file a tax return for each state in which you have lived during 2012. Each state has its own requirements, forms, procedures and deadlines. Some states (Washington, Florida, Nevada, Texas, Wyoming, Alaska and South Dakota) do not have income tax so you may not need to file a tax return The form can be filled out electronically, but you must print it so you can sign it and send it. The form can be downloaded at the following address http://www.irs.gov/pub/irs-pdf/f1040nre.pdf The 40N can be filled out electronically, but you must print it so you can sign it. You cannot e-file it, you must mail it. The form can be downloaded at the following address http://www.oregon.gov/dor/forms/personal/form-40n_101-048_2012.pdf.
You must fill out the Form 8843 and the Form 1040NR-EZ or 1040NR before you fill Form 40N!
The information on this form must coincide with the information on your Form 8843, Form 1040NR-EZ or Form 1040NR 01 01 2012 12 31 2012 Daniele Paolo 123 45 6789 05/05/1990 456 Patterson Ave #55 Eugene OR 97403 U.S.A. 541 3461234 Write only if your spouse or domestic partner lives with you in the U.S. AND has a Social Security Number (SSN) AND is covered by the treaties from India, Mexico, Canada and Korea Leave blank 1 1 1 If 1040NR-EZ, Line 10 is 0 (zero) and your Form W-2, box 17 (State income tax) is 0 (zero) you do not need to fill this form 40N ! From 1040NR-EZ, Line 10 5000 5000 From 1040NR-EZ, Line 10. If your income comes from sources outside of Oregon state, calculate the money you made in Oregon: (the number of days worked in Oregon) ÷ (total number of days worked) x Line 8F 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 5000 5000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 5000 5000 0 0 0 0 0 0 0 0 5000 5000 0 0 0 5000 5000 100 0 Line 38S ÷ Line 38F x 100
Example: most students write 100 if they only worked in Oregon 5000 0 130 0 0 Students from India write 2025 0 from 1040NR-EZ, line 11 106 from 1040NR-EZ, line 17 (1040NR-EZ, line 17) x (line 39 percentage) (1040NR-EZ, line 17) x (100% - line 39 percentage) 106 0 Line 47 + Line 48 106 4894 You need to calculate your Oregon tax rate:
look at Line 50 of the Form 40N and
see below where it belongs
IF LINE 50 IS... YOUR OREGON TAX IS
less than 3150 Line 50 x 0.05
between 3150 and 7950 [(Line 50 minus 3150) x 0.07]
between 7950 and 125000 [(Line 50 minus 7950) x 0.09]
more than 125000 [(Line 50 minus 125000) x 0.099
+ 11028 280 0 280 0 0 If box 6e is 1, write 183
If box 6e is 2, write 366 183 183 97 from W-2, line 17 106 0 0 0 0 0 106 9 0 0 0 9 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 9 Print this form and sign it and date it here 1 2 3 4 5 6 7 If you are going to receive a refund or don't have to pay taxes send this document along with supporting documents (W-2 or 1042-S) and a copy of the 1040NR-EZ or 1040NR, by Monday, April 15, 2013 to:
PO BOX 14700
Salem, OR 97309-0930 Send this document along with Form 8843, supporting documents (W-2 or 1042-S) and a check (if you owe taxes) by Monday, April 15, 2013, to:
Department of the Treasury
Internal Revenue Service
Austin, TX 73301-0215 You have a tax treaty but did not receive a 1042-S? W-2, box 1 minus tax treaty amount India students, write 5950 Need HELP? http://goo.gl/j6cWT