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Nonresident Tax Information--Important Dates and Documents

 

Important Dates

April 15: The last day on which residents and nonresidents who have earned wages from U.S. sources may file their U.S. Federal income tax returns.

June 15: The last day nonresidents who have not earned wages from U.S. sources may file the U.S. Federal income tax return.


Documents


519:
"U.S. Tax Guide for aliens," an IRS publication. Helpful when preparing a nonresident tax return.

901: "U.S. Tax Treaties" an IRS publication. Essential for individuals from countries having tax treaties with the U.S..

8843: "Statement for Exempt Individuals and Individuals with a Medical Condition" This verifies nonresident alien tax status and must be completed and returned with 1040NR and 1040NR-EZ.

1040 NR: "U.S. Nonresident Alien Income Tax Return" The longer version of the return completed by many nonresidents. This form is distinct from 1040, 1040A, or 1040EZ filed by residents for tax purposes. It is not interchangeable with those forms. The IRS publishes an instruction booklet to accompany the form.

1040NR-EZ: U.S. Income Tax Return for Certain Nonresident Aliens with no Dependents" A simplified version of 1040 NR. Most F-1 and J-1 students who are nonresidents may file the 1040NR-EZ. The IRS publishes an instruction booklet to accompany the form.

1042-S:  Foreign Person's U.S. Source Income Subject to Withholding.  Any income exempt from U.S. income under an income tax treaty will be reported to you on this form.  Most other income paid to a nonresident alien will be reported on this form. This form will be sent to you no later than March 15th.

W-2: "Wage and Tax Statement" A form issued annually by employers during the month of January. Copies of the W-2 must be filed with federal, state, and local tax returns.  This form will be sent to you no later than January 31st.

W-4: "Employee's Withholding allowance Certificate" A form completed by employees at the time of hire to indicate how much tax is to be withheld from the paycheck.

The IRS provides information through free publications and a telephone information hotline. The phone number for general tax information is 1 800 829-1040 (ask for the Technical Division). To order any of the federal publications or forms mentioned here contact the IRS at 1 800 829-3676. The IRS has a Web site http://www.irs.gov/Forms-&-Pubs on the Internet from which it is possible to download forms.

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