Resources and forms for international students and scholars

The OISS has compiled the following list of government and private resources for your reference. This is not to be construed as an endorsement of these resources by the OISS. Click on the below links for the various tax resources.

Government Agencies
Tax Forms
Tax Preparation Services
Tax Workshops at the OISS
Informational PowerPoint

GOVERNMENT AGENCIES
Internal Revenue Service (Federal Sorernment)
http://www.irs.gov/

New York State Tax Department
http://www.tax.state.ny.us
Phone: 1-800-462-8100 [for tax forms and publications]
Phone: 1-800-225-5829 [for tax information]

New Jersey Tax Division
http://www.state.nj.us/treasury/taxation/
Phone: (609) 292-6400 [for tax forms and publications]

TAX FORMS
W-4 Form
If you worked or received an Assistantship or Fellowship, you should have received tax forms from your employer or school/agency. These forms are usually mailed in January or February. If you have not received them, contact your employer or school/agency. If you received an Assistantship or Fellowship or worked at NYU, you should contact the NYU Payroll Office at 726 Broadway, 9th Floor at 212-998-2920 to request a duplicate. If you received a Fellowship from another agency, you should contact your agency directly.

Because the United States requires employers to withhold tax on wages earned by employees, all employees must fill out a W-4 form before going on payroll. Based on projected earnings and the numbers of allowable exemptions, this form determines the amount of money withheld from one's paycheck.

W-2 and 1042S Form
In January, everyone who was on a payroll in the previous calendar year receives a W-2 form, a statement of the amount of money withheld from total earnings for federal tax, social security taxes, and state taxes. Every employer for whom you worked issues the form. Each W-2 has multiple identical pages, or sections, so a copy can be submitted to the IRS with the federal tax return, one to be submitted to the state with the state tax return, one to be submitted to the city if applicable, and one to be retained by the employee.

Nonresident recipients of fellowships receive a 1042S statement of income rather than a W-2. A portion of the income reported on the 1042S is subject to federal and state taxes, though the portion depends on education-related expenses and whether a tax treaty applies.

Most government tax agencies now allow you to download tax forms, publications, and guides directly from their web sites. The following are the primary tax agencies of relevance to NYU's international students and scholars; listed below each agencies are important forms that students and scholars may need to use in meeting their tax obligations.

Note: all downloadable forms on this page are in fillable Adobe Acrobat PDF format.

Commonly-used IRS Forms
Form 8843 (PDF) - Statement for Exempt Individual
Form 1040NR-EZ (PDF) - US Tax Return for Nonresident Aliens
Form 1040NR-EZ (PDF) - Instructions
Form 1040NR (PDF) - US Tax Return for Nonresident Aliens
Form 1040NR (PDF) - Instructions
Form 4868 (PDF) - Application for Automatic Extension of Time to File

Other IRS Forms
Form W-7 (PDF) - Application for Individual Taxpayer ID Number
Insturctions 8233 (PDF) Instructions
Form 8233 (PDF) - Exemption from Withholding on Compensation
Insturctions 843 - http://www.irs.gov/instructions/i843/index.html
Form 843 (PDF) - Request for Refund or Abatement

IRS Publications
Publication 4011 (PDF) - Foreign Student and Scholar Volunteer Resource Guide
Publication 515 (PDF) - Withholding of Tax on Nonresident Aliens
Publication 519 (PDF) - United States Tax Guide for Aliens
Publication 901 (PDF) - United States Tax Treaties

TAX PREPARATION SERVICES
Tax Preparation Services
H & R Block
Alan Koslin, Non-Resident Alien Tax Specialist
360 West 31st Street, NY, NY
(between 8th and 9th Avenues)
(212) 268-5751
Please identify yourself as an NYU international student and ask for someone experienced in "nonresident" taxation.

For a PowerPoint presentation on Federal and New York State taxes as well as Tax Treaty information, please see the University at Buffalo's Income Tax Info. The OISS gratefully acknowledges International Student and Scholar Services at the University at Buffalo for this material.

NAFSA: Association of International Educators tax resources

NAFSA: Association of International Educators is a professional organization that promotes the exchange of students and scholars to and from the United States. NAFSA provides resources for both international education professionals and students. The NAFSA tax resource page provides links to tax pages and frequently asked questions. Visit the NAFSA page for more information.