Tax Reports required for 2016
As an international student, scholar, researcher, or faculty, it is important that you understand the tax requirements of your visa. You must file a U.S. federal tax return if any of the following
apply:
- You worked in the United States
- You received a taxable stipend, grant, scholarship, or allowance in 2016
- You had no earnings – even if you didn’t work or receive income in the U.S., you are still legally obligated to file a tax return with the Internal Revenue Service (IRS) to declare no earnings.
Visa & Immigration Service Advising (VISA) staff are not tax professionals and cannot assist you with tax advising or tax preparation. We have arranged free access to Glacier Tax Program
preparation software for tax nonresident filing of federal tax forms ONLY. (Note: GTP offers free federal tax filing to tax nonresidents using the password provided by our office.) If you received
taxable income in 2016 and are a tax nonresident, please request a password by completing the form on our website.
Federal Tax forms
If you meet either of the first two criteria listed in paragraph 1 above, you must file a federal tax return AND the Form 8843 by April 18, 2017. Federal forms are prepared on-line but are not
filed electronically. You are required to print, sign, and mail them to the address provided in the instructions. As stated before, if you are a tax nonresident, you may prepare your federal taxes
free through the GTP program we are offering. https://www.irs.gov/
If you are a tax nonresident and do not qualify for but choose to use a tax prep program such as H&R Block, Tax Act or TurboTax, etc., to file your 2016 tax report (because you think it qualifies
you for a larger refund), you may be required to repay any overage and/or penalties to the IRS. You should NOT use any of these software programs until you have been in the U.S. for any part of more than five (5) years on an F or J student visa or for any part of more than two (2) years on a J scholar/research visa.
If you are a tax resident, you can use any of the available tax preparation software programs or companies (H&R Block, TaxAct, TurboTax, etc.) to file your federal and state income tax returns.
State Income Tax
If you had earned income in 2016 from a U.S. employer located in the Commonwealth of Virginia and they withheld state taxes, you are required to file a state tax return by May 1, 2017. Note that you are considered a 'resident' of Virginia when it comes to filing a state tax return. http://www.tax.virginia.gov/forms/search/individual/Income-Tax
No earned income during 2016
If you were physically present in the United States in 2016 and did not earn any income (see the 3rd criteria in paragraph 1 above), the deadline to file the Form 8843 with the IRS is June 15,
2017. Attached is an example of a completed Form 8843. https://www.irs.gov/pub/irs- pdf/f8843.pdf
Tax scams
As you are aware, there are many scams in today’s world. Following are links to several websites which describe possible scams. Please review the information provided below and with personal information you share.
- https://www.irs.gov/uac/newsroom/phone-scams-remain-serious-threat-no-2-on-the-irs-dirty-dozen-list-of-tax-scams-for-2017
- https://www.irs.gov/uac/newsroom/irs-dirty-dozen-series-of-tax-scams-for-2017-includes-return-preparer-fraud-choose-reputable-return-preparers
- https://www.irs.gov/uac/newsroom/identity-theft-remains-on-dirty-dozen-list-of-tax-scams-irs-states-tax-industry-urge-people-to-be-vigilant-against-criminals
- https://www.irs.gov/uac/tax-scams-consumer-alerts
- http://www.tax.virginia.gov/content/how-can-you-protect-yourself-tax-related- identity-theft
Tax refund questions
The following links are offered if you have questions regarding tax refunds:
- Federal https://sa.www4.irs.gov/irfof/lang/en/irfofonlinehelp.jsp
- State http://www.tax.virginia.gov/content/where-my-refund
Forms used when filing taxes:
- Form 1040NR or 1040NR-EZ – Federal tax form used by tax nonresident when you worked in the U.S. in 2016 https://www.irs.gov/
- Form 8843 – Federal tax form used by students and scholars on non-immigrant visas who were physically present in the U.S. when there were no earnings in 2016 https://www.irs.gov/pub/irs-pdf/f8843.pdf
- Form VA 760 – Virginia state tax form used when you worked in the U.S. or received a stipend, grant, scholarship, or allowance in 2016 while a resident of the state of Virginia http://www.tax.virginia.gov/forms/search/individual/Income-Tax
Forms you may receive related to filing taxes (keep all forms received):
- Form W2 – Form received from employer(s) from whom you have earnings from salary or stipends during 2016
- Form 1042S – Form received if you are a taxable scholarship recipient (from U.S. sources) with living expenses. **Note: Failure to include your 1042S information when filing your tax return
- will require that you file an amended tax return. 1042S forms will be issued by ODU by 3/15/17 for ODU scholarship recipients with living expenses.
- Form 1098-T – Form received from educational institutions showing tuition paid
- Form 1099-INT – Form received from banks and financial institutions to report interest income during 2016. To avoid receiving a Form 1099-INT, you can file Form W-8 BEN with your bank or financial institution.
Following are the 2017 deadlines for filing your 2016 tax forms:
- April 18th – Federal Tax forms
- May 1st -- Virginia State Tax forms
- June 15th – IRS Form 8843 (no income)
REMEMBER: Always keep a copy of any document you submit for your records.
Posted By: Shirley Herline
Date: Mon Feb 27 08:27:59 EST 2017