Tax FAQs

If you owe taxes and don’t file, the IRS can assess penalty and interest and seize U.S. bank assests for repayment. Fines and penalties can often amount to more than the original tax debt.

There can also be immigration consequences for failing to file taxes. Applicants for permanent residency “green cards” are frequently asked to show proof of tax filing for previous years in the U.S.

Yes. You must file IRS Form 8843. Dependent spouses in F-2 and J-2 status must also file Form 8843.

Yes. If you were in the U.S. even 1 day, you must file Form 8843.

No. Simple bank interest and interest on CD’s are not considered earned income for non-resident aliens, and therefore are not reportable. Your bank generally reports this interest on Form 1099 and you should retain this form for your records, but not mail it with your tax filing. If you file taxes as a “resident alien”, bank interest is taxable income.

Possibly. If the total sum of your U.S. source income was less than the personal exemption ($4,000 for 2018) you are not required to file IRS Form 1040NR-EZ or Form 1040NR. However, if you had any taxes withheld, you should file IRS Form 1040NR-EZ or Form 1040NR to get a refund of these taxes and you must still file Form 8843.

For dependents not eligible for a Social Security number, you must apply for an Individual Taxpayer Identification Number (ITIN). Complete IRS Form W-7 and attach it to your 2018 income tax return. ITIN numbers are for tax filing purposes only.

No. In order to claim personal exemptions for dependents they must have a valid social security number or an ITIN (Individual Taxpayer Identification Number). To apply for an ITIN for your dependents, fill out Form W-7.

Not as a rule. Only those students and scholars in non-resident tax status who are from one of the countries that can claim dependents (Mexico, Canada, Korea, Japan and India) can claim the Child Care Tax Credit.

No. Non-resident aliens can not claim the HOPE or Tuition Tax Credit or the Earned Income Credit. Once you qualify to file as a resident alien for tax purposes, you may be eligible to claim these credits.

Not necessarily. If you are from a country which has a tax treaty with the U.S., or you received a U.S. based scholarship or fellowship, you may also receive Form 1042-S from Student Accounts. This form is generally mailed about 1 month later than Form W-2 and you will need to have both forms before you can file.

These employees were paid through Payroll Services in 2022 and will receive a 1042S form due to a tax treaty exemption. Some employees will receive both a W2 form and a 1042s form because their tax treaty exemption was not for the entire calendar year.

Yes. You must file Form 1040NR-EZ or Form 1040NR. In the case where you earned more than the exempt amount of your treaty, you may receive both a Form W-2 and a Form 1042-S or you may just receive only a Form 1042-S.

No. TA and GRA salary payments are not considered scholarships or fellowships. Income from TA and GRA positions and tuition remission is considered earned income and is taxable.

No. Only those students who had bona fide scholarships or fellowships (no work was required as a condition of receiving the award) may deduct expenses paid for tuition, books and fees up to the amount of the scholarship/fellowship.

Normally no. Equipment, such as a computer or educational supplies that are not required course items, are not deductible expenses. If it is required for everyone in a particular class or major, then the expense would be deductible.

Yes. Due to a tax treaty provision, ONLY students from India may claim the standard deduction on the non-resident forms. For 2018 the standard deduction for filing single is $6,300. Visiting Scholars and Researchers from India cannot claim the standard deduction.

Yes, but they are limited itemized deductions for nonresident aliens. You can claim itemized deductions for state & local taxes, charitable contributions to churches or charities, casualty and theft losses, certain unreimbursed job expenses and tax preparation fees. For those claiming itemized deductions, you must use Form 1040NR.

Yes. Always keep copies of your tax return, W-2, 1042-S, 1099 bank interest statements and any other pertinent forms as proof that you have filed. The IRS can audit individual returns for up to 3 years following the filing deadline and your tax records are essential in proving your case.

If you are filing Form 1040NR-EZ or Form 1040NR, the deadline to file is April 15. If you are filing Form 8843 only, the deadline to file is June 15.

If you owe taxes, make checks payable to United States Treasury. Make sure that your social security number is on the check and that in the memo section your write, “For 2022 income taxes”.

Forms 1040NR-EZ, 1040NR and Forms 8843 should be mailed to:
Internal Revenue Service Center
Austin, TX 73301-0215, USA

File IRS Form 4868, “Extension of Time to File”, which extends the deadline to file till August 15. If you owe any taxes though, you must still mail your estimated tax payment by April 15 or you will be assessed penalty and interest as of April 15, on any payment owed.

For questions about refund checks call 1-800-829-4477 or 1-215-516-2000 (not toll free)

For problem resolution, call Technical Services Division of the IRS at 1-800-829-1040

To download tax forms and publications, go to the IRS web site at http://www.irs.gov/formspubs/index.html

Make sure the Washington State University Payroll Services has your foreign address so that your Form W-2 and/or Form 1042-S can be mailed to you. Download the appropriate forms and instructions (http://www.irs.gov/formspubs/index.html) and file your U.S. taxes from abroad. Save copies of all forms submitted for your records.

Yes. F and J visa holders are not subject to Social Security or Medicare taxes as long as they are considered a “non-resident alien for tax purposes” (IRS Publication 519, page 42 and 43). Refund of these taxes may be requested from your employer. If your employer is unable to refund these taxes, you may file IRS Form 843 and Form 8316 for a refund from the IRS.

Update your address via the internet at webpbs.wsu.edu or e-mail Payroll Services at payroll@wsu.edu with your name, WSU ID number and new address.

You may claim an itemized deduction on Form 1040NR-EZ (line 11) or Form 1040NR (line 36) for any state taxes withheld. You may also be required to file a state income tax return in addition to the Federal Income Tax Return.

No. 1042S data is not available on the web. Contact Payroll Services (509) 335-9575 or payroll@wsu.edu to request a copy.

The W2 form can be downloaded from the secure website myWSU. If you lack internet access you can call Payroll Services (509) 335-9575 or email payroll@wsu.edu and request a copy.

Even if the student does not receive any income, he/she must file a Form 8843 annually as long as they remain a nonresident alien for tax purposes.

If the student is a nonresident alien for tax purposes, they will not be taxed on their bank interest.

None. The Canadian treaty provides for a $10,000 treaty exemption; however if the amount is exceeded, no treaty benefit is available.

No, if they both have a filing requirement, they will need to file separate 1040NR or 1040NR-EZ returns.

Generally no. However, special rules apply for nonresidents from Canada, Mexico, Japan, Korea and India. Please see Publication 519 for additional information.

Generally no. However, students from India can claim the standard deduction on their nonresident return. This provision does not apply to scholars from India.

You can’t prepare the return without the proper documents. Form W-2 is required to be issued by January 31. Form 1042S is required to be issued by March 15. You should allow a few days for mailing time for both forms. If the student has still not received the forms, direct them to the Payroll Office.