Below are a few guidelines to help you get organized:
1. Determine your tax residency.
Your tax residency is defined by U.S. tax laws, and is used for tax filing purposes only. Your tax residency (for example resident alien, nonresident alien, dual status alien) determines your tax obligations and any tax deductions, credits, or exemptions you may qualify for. Please do not confuse your tax residency status with your immigration status, residency requirements for school tuition, or permission to work in the U.S.
• Students on F and J visas are presumed under the law to be nonresidents for tax filing purposes for up to five years.
• Scholars on J visas are presumed to be nonresidents for tax filing purposes for up to two years.
• For help determining your tax residency, we encourage you to visit this website created by the University of Texas at Austin.
2. Obtain the appropriate tax forms.
Generally, individuals who meet the aforementioned criteria to file as nonresidents should use IRS form 1040NR or 1040NR-EZ and state form 540NR (long or short version). All international students, scholars, faculty, staff, and their dependents must file IRS form 8843 regardless of whether or not you have worked during the year 2007. Form 8843 must be completed and filed individually by the principal and each dependent. Faculty and staff working at USC on H1-B visas are required to file as nonresidents in the first year if you are in the U.S. less than 183 days. If you have met the test of 183 days, then you should file a dual status tax return for the first year. From the second year onward, you would then need to file as a resident and therefore need to use federal tax form 1040 and state form 540 or 540-2EZ. Again, the deadline to file both federal and state tax returns is April 17, 2008! Please consult a tax professional for information about additional forms that you may be required to file based upon your individual circumstances. Federal tax forms can be found on the IRS website; and state tax forms, on the FTB website. Forms are also available at the Office of International Services, STU 300.
3. Gather all tax documents.
Gather all the tax documents that you may need to file your taxes. Information from these tax documents will be required for the completion of the federal and state tax forms. These may include, but are not limited to:
• Form W-2 (issued by your employer to report your wages earned in the year 2007 that are not covered by a tax treaty)
• Form 1099 (issued by a U.S. bank to report the interest accrued in your checking or savings account in the year 2007)
• Form 1042-S (issued by your employer for wages earned in the year 2007 that are covered by a tax treaty, and may also be issued for scholarships or fellowships by USC and/or the organization that gave you the award).
