101. Federal Income Tax Return for Nonresident Aliens - How to File

Requirements

Generally, nonresident aliens who receive any type of payments, e.g., salary, stipend, honorarium, scholarship, etc. are required to file a Federal Tax Return. For information on the different kinds of income see this article. The only exception is that if the only type of payment received is in form of wages and these wages are less than $3,500 for 2008, no Federal Tax Return needs to be filed.  Most States, including Vermont, California, Massachusetts, and D.C., also require you to file a tax return. See here for more information on State returns.

In addition to the Federal Tax Return (Form 1040NR or Form 1040NR-EZ), every nonresident alien on a F, J, M, or Q visa needs to file Form 8843. If you do not have to file a federal tax return, but are a nonresident alien on a F, J, M, or Q visa, you and your dependents on a F, J, M, or Q visa each need to send Form 8843 to the IRS. You do not need a social security or individual taxpayer identification number to do so. CINTAX prepares Form 8843 for you or you can wait for the Tax Office's email in late spring which will give you access to Form 8843 for yourself only.


Software

IMPORTANT: Do NOT use TurboTax for your federal tax return. TurboTax does NOT support Form 1040NR which you have to use as a nonresident alien for tax purposes.

CINTAX is a web-based tax return preparation system designed for nonresident alien students, scholars, trainees, researchers, and other educational visaholders to aid in preparing their U.S. federal income tax return (Form 1040NR or 1040NR-EZ) and / or Form 8843.

NOTE: If you are a resident alien for tax purposes, you can not use CINTAX. You will need to fill out form 1040 or 1040-EZ like a U.S. Citizen. If you received a Form 1042S from us but CINTAX determines that you are a resident alien, please contact us at taxmanager@middlebury.edu.

Middlebury College and the Monterey Institute of International Studies provide this software to all students, scholars, and visitors free of charge.

The software will be available in Mid February until the end of June.  The Tax Manager sends out an email every year providing information in regards to the software and the password needed.  Please wait for that email before contacting the Tax Manager for further information.

How To's

What you need to fill out your federal income tax return:

1. Passport
2. I-20 or DS-2019 or other visa status form if applicable
3. Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN) if applicable of yourself and your child if the child is a U.S. citizen or resident alien for tax purposes
4. Form W-2 (employment income) if any
5. Form 1042-S (employment income or scholarship income) if any
6. Scholarship or fellowship grant letter that shows total aid received if any
7. Form 1099G (state tax refund from previous year) if any
8. Note that even if you received a Form 1099INT or 1099DIV, or 1042S with interest income, interest income does not need to be reported by non-resident aliens. If you use CINTAX do not report at all, if you choose to use Form 1040NR you should disclose the exemption in item L on page 5
9. Checking account information, i.e., account and routing number for direct deposit of tax refund if any.

To start your federal income tax return or Form 8843 using CINTAX, click here . The password was sent to you in Mid February via email. Search your email for the subject CINTAX. And for CINTAX instructions, click here.

What to do to claim the CHILD TAX CREDIT:

1. Check out Publication 678FS on page 4-7 for further explanations and definitions.
2. Most important condition is that child is a U.S. Citizen, National, or Resident Alien (unless adopted)
3. Use Form 8901 to attach to your Tax Return, it includes instructions on how to fill out this form.

What to do once you have completed your return:

1. Sign and date the return (from CINTAX)
2. Sign Form 8843 if on a F, J, M, or Q visa (from CINTAX)
3. Sign Statement regarding scholarship if any (from CINTAX)
4. Sign Form W-7 if don't have SSN or ITIN yet
5. Attach Copy B of each Form W-2 if any
6. Attach Copy C of each Form 1042-S if any
7. If you owe money, a check or money order payable to "United States Treasury", include your SSN or ITIN on your check
8. Make a copy of the entire package and keep it for three years.
9. Mail it to "Internal Revenue Service Center, Philadelphia, PA 19255, USA" on or before April 15 if you received wages or salary. If you only received scholarship or only need to send Form 8843, the information needs to be sent on or before June 15.
10. If you are due a tax refund, it will take up to 6 weeks to receive the refund. If you do not receive your refund within 3 months, please check the IRS's website.
11. Here is some information on how to pay taxes if you owe taxes to the IRS.

What to do if you are filing after June 15, when CINTAX is no longer available:

1. Go to the IRS website and get Form 1040NR-EZ or Form 1040NR (with the instructions for NR-EZ or NR)
2. If you have children who are U.S. citizens or resident aliens for tax purposes, you are elgibile for the child tax credit. Use Form 8901
3. If you want to claim travel expenses you will need Form 2106-EZ as well
4. Fill out the tax return (it can be filled in online), see here for a sample return of employment wages without treaty benefits, see here for a sample Form 2106-EZ and here for general instructions for Form 1040NR with income without treaty benefits
5. Sign and date the return
6. Go to the IRS website and get Form 8843 if on a F, J, M, or Q visa. If you were in that year at Middlebury College or the Monterey Institute you can also find Form 8843 online on the FNIS website where you initially entered all your visa information
7. Fill in Part I and Part II or Part III.
8. Sign Form 8843
9. If you and or your dependents do not have a Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN), go to the IRS website and get Form W-7.
10. Fill out Form W-7 for each person and go to a public notary to make a notarized copy of the picture page of each persons´ passport.
11. Sign each Form W-7
12. Get Copy B of each Form W-2 if any
13. Get Copy C of each Form 1042-S if any
14. If you owe money, a check or money order payable to "United States Treasury", include your SSN or ITIN on your check
15. The order of the package should be:
1. Check if applicable
2. W-7(s) if applicable
3. Copy of W-2
4. Copy of 1042-S
5. Tax Return
6. Form 8843
16. Make a copy of the entire package and keep it for three years.
17. Mail it to "Department of the Treasury, Internal Revenue Service Center, Austin, TX 73301-0215, USA" as soon as possible.
18. If you are due a tax refund, it will take up to 6 weeks to receive the refund. If you do not receive your refund within 3 months, please check the IRS's website.
19. If you owed money, the IRS will assess late penalities and interest. You will receive a letter telling you what you owe in interest and penalties. Here is some information on how to pay taxes if you owe them to the IRS.
20. NOTE: If you do not have to file a federal tax return, but are a nonresident alien on a F, J, M, or Q visa, you need to send Form 8843 to the IRS. You do not need a social security or individual taxpayer identification number to do so.

Here are a few College Notaries - more can be found in the College's paper directory

Jane Aube x5790
Charlene Barrett x5289
Liz Kafer x5466
Jean Kelty x5503
David Preble x5369


Last Updated: August 4, 2009