International students and scholars are often surprised to learn they have tax filing obligations while they are present in the United States — even if they did not work in the prior year. Tax filing does not necessarily mean that taxes must be paid. Tax filing is a legal requirement: the deadline to file is April 15. Keep copies of all tax forms you file each year.
Please note: The OGS staff cannot advise on tax issues.
Determine if you are a resident or non-resident for Federal tax purposes. To do this, please review the Substantial Presence Test. Please note the section on “exempt individuals” including those in F, J, M and Q statuses. Also note that states have different guidelines regarding residency/non-residency for tax purposes; see below for more on this.
I did not earn any U.S. source income at all during 2012. The following describes my situation: I did not receive any U.S. source income at all during 2012. File only IRS Form 8843 by the due date. Complete instructions, including mailing information, is included on the form.
I earned U.S. source income from on-campus employment, scholarships/ fellowships, off-campus employment, and/or any other U.S. source. If you had U.S. source income, you will need to file additional tax forms. If you were a non-resident for Federal tax purposes during 2012,file IRS Form 8843 and IRS Form 1040NR-EZ or Form 1040NR by the due date.
If you were a resident for Federal tax purposes during 2012, file only the appropriate resident tax forms.
If you are unable to file your forms by the due date (resident or non-resident), you must submit an Application for Automatic Extension of Time to File Your Tax Return Form 4868 to the Internal Revenue Service.
If you had U.S. income during 2012, you may have state tax filing obligations with each state where you worked and/or lived. Please note that every state defines “resident for tax purposes” differently. Thus, you may be a resident for tax purposes in one state, but a non-resident for tax purposes in another. Please use the appropriate form for each filing.
If you lived and/or worked in New York, review the state’s definition of tax residency to determine your NY tax filing status. Be sure to note the definition of permanent place of abode in NY and also the residency exception for full-time undergraduate students. Use the appropriate form: either NY resident tax form IT-201 or NY non-resident tax form IT-203.
If you are unable to file your New York tax forms by the due date, you must apply for an Extension of Time to File Your Tax Return from the New York State Department of Taxation.
If you lived and/or worked in New Jersey, review the state’s definition of tax residency to determine your NJ state tax filing status. Use the appropriate NJ tax form: either NJ resident tax form NJ-1040 or NJ non-resident tax form NJ-1040NR.
If you are unable to file your New Jersey tax forms by the due date, you must submit an Application for Extension of Time to File with the New Jersey Division of Taxation.
NYU has purchased Glacier tax preparation software to assist you in filing your non-resident Federal taxes.
Thanks to the University of Buffalo for creating these workshops and making them available to the international community. Please note, the workshops are from last year (but will be updated to this year as they become available) and should be used as a point of reference only. The videos cover only Federal tax filing. One video is for Federal non-residents and the other is for Federal residents.
You may pay to use one of these services if you have futher questions and/or complex tax circumstances.
H & R Block
Alan Koslin, Non-Resident Alien Tax Specialist
360 West 31st Street, NY, NY
(between 8th and 9th Avenues)
Phone: (212) 268-5751
Gary R. Engler & Company
Phone: 310-440-5557
Fax: 310-440-5559
E-Mail: Gary@englercpa.com
Web: http://www.englercpa.com/international.html
The United States has over 50 tax treaties with different countries. Existence of a tax treaty does not automatically mean that a citizen of that country does not have to pay taxes. The treaties vary in terms of the benefits they offer to students, the types of income covered, the total amount of the exemption, and the number of years one can claim the benefit. Although some treaties exempt 100 percent of some types of income, most treaties exclude only a portion of students' earnings, including assistantships. NYU withholds taxes on your university earnings unless you make a claim for exemption by treaty.
For more information on tax treaties including a list of the countries with which the United States has tax treaties, see IRS Publication 901, U.S. Tax Treaties. Note that tax treaties vary in their implications for state taxes.