Q: I did not work this year, do I need to file anything?

A: Yes. If you do not have U.S. source income - As a nonresident for tax purposes with no U.S. source income, you (and any dependents) must file federal Form 8843 only. The deadline for filing the Form 8843 is June 15, 2008. All other forms must be filed by April 17, 2008.

Q: I worked on or off campus this year, must I file an income tax return?

A: Yes. All F-1 / J-1 students, J-1 Scholars,and J-2 dependents who were present in the United States during the 2006 calendar year, must file a federal and state tax return if they had income in the United States in 2007.

Q: What forms should I file?

A: Federal Income Tax Forms: 1040 NR or 1040 NR EZ (if you had income in the United States) California 540NR (if you had income in California)and the IRS form 8843.

Q: What is the difference between the 1040NR and the 1040NREZ?

A: The 1040NR is a longer more detailed tax form, totaling five pages, which can be used by any nonresident. The 1040NREZ is a simplified version of the same form, which can be completed by nonresidents who meet certain requirements. Most USC students can file the 1040NREZ. Note: Married students from India whose spouse had no U.S. source income should file the 1040NR. See the 1040NR instructions for more information.

Q: Do I need a social security number to file a return?

A: You need a US social security number or individual tax identification number (ITIN); The Internal Revenue Service (IRS) will reject returns without these numbers. (Numbers that begin with 999 are not US tax numbers) Contact the Office of International Services if you do not have a Social security number or ITIN.

Q: What is a 1042 S?

A: This is a tax information form that reports wages that were exempt from taxation by a treaty or scholarship income (including some wages) paid to foreign nationals. It should be attached to your tax return at the time you mail the return to the Internal Revenue Service.

Q: What is a tax treaty?

A: Currently the U.S. has tax treaties or agreements with approximately 40 countries and territories under which their citizens may be exempt from all or part of U.S. income tax. To see if your country is among these and how a treaty may affect your tax status, read the IRS publication #901 U.S. Tax Treaties at http://www.irs.gov/pub/irs-pdf/p901.pdf

Q: What is a W-2?

A: This is a tax information form that reports the wages paid to foreign nationals that are NOT exempt under a US tax treaty; wages that are exempt are reported on Form 1042S. It should be attached to your tax return at the time you mail the return to the Internal Revenue Service.

Q: When should I file my income tax return?

A: File your income tax return BEFORE April 17th, 2008.

Q: Where can I get U.S. tax forms?

A: Download from this site

Q: Where can I get help in preparing my return?

A:
IRS Telephone Advice : 1-800-829-1040

California income tax telephone advice: 1-800-338-0505

IRS Publications: (Via Web or phone 1-800-829-3676)

Pub 519: US Tax Guide for Aliens

Pub 520: Scholarships/Fellowships

Pub 901: Tax Treaties