The information contained in this resource is intended to provide accurate information on federal income taxes for international students at 新濠天地app大学. It is provided with the understanding that 新濠天地app大学 and its faculty and staff are not engaged in rendering legal services, and with the understanding that the content does not constitute legal advice. 新濠天地app大学 disclaims any and all liability resulting from reliance upon this general information. Where legal advice or other expert assistance is required, the services of a competent attorney should be sought.
In general, nonresidents in the United States who are students at 新濠天地app大学 必须 file Form 8843 (“Statement for Exempt Individuals”) and a PA tax return, 不管他们是否有收入. If there was any income earned in the United States, a federal tax return should also be filed. Further information about taxes, residency status and other clarifications may be found below.
一般信息
There are a number of different types of taxes and agencies responsible for collecting them. 这些税种包括, but are not limited to personal property tax, Social Security and Medicare taxes (“FICA taxes”), 地方所得税, 州所得税, 联邦所得税.
在很大程度上, personal property tax depends on the purchase price of a vehicle, 或者是否拥有车辆. 其条款因地区而异. Nonresident aliens in the United States are not exempt from this yearly tax.
FICA taxes are taken from earned income. Nonresident aliens in the United States who are in F, J, M, or Q categories are exempt from these taxes while they are “non-resident aliens” for tax purposes if their employment is authorized.
Local income tax will vary by locale, but may require a tax return to be filed. Pennsylvania requires that a 州所得税 return be filed for any income received for work in the United States while living in Pennsylvania. It is the responsibility of the taxpayer to follow the 状态′s tax rules. To see the website for the Pennsylvania Department of Revenue, please go to http://www.收入.状态.pa.us.
收入的定义
For nonresident aliens in the United States, income (for tax purposes) is only taxable if it is earned in the United States. 除了一些例外, this means that income received from outside the United States is not taxable in the United States. 然而, all income received from anywhere in the world is taxable for residents of the United States.
Income earned in the United States may include employment on a college campus, 奖学金, 助教奖学金, 实践或学术培训, and any compensation received in exchange for labor.
居留权定义
The United States Immigration Service (USCIS) defines a nonresident alien as someone living in the United States (1) who is not a U.S. 美国公民.S. permanent resident and (2) who has a residence abroad he or she does not intend to abandon (and so has not been provided with authorization to live in the United States permanently).
For tax purposes, however, the IRS divides everyone into residents and nonresidents. 居民包括(1)所有美国人.S. (二)合法的美国公民.S. 永久居民, and (3) those defined by USCIS as nonresident aliens who meet the Substantial Presence Test. Nonresidents are all others, regardless of immigration status.
通过实质存在测试, one 必须 be present in the United States for a total of 183 days or more, counted over a period of three years as described in IRS Publication 519. 非美国居民, J, M or Q categories do not include the days they are “exempt individuals” in that count to 183. F中的那些, J, M or Q categories and their dependents are exempt for a period of five years throughout their lifetime. J category non-students and their dependents are “exempt individuals” for a period of two out of every six tax years. So long as nonresident aliens are “exempt individuals”, they will not be counted as residents for tax purposes.
提交联邦所得税申报表
All individuals in the United States who received income 必须 file a tax return if their income is more than the personal exemption ($3650 for tax year 2010). Taxpayers may want to file if their income was less than the personal exemption, but 这不是法律所要求的. Those who are residents for tax purposes may complete IRS Forms 1040 or 1040-EZ. Those who are nonresidents for tax purposes 必须 complete IRS Form 1040NR-EZ or 1040-NR.
All individuals who are nonresident aliens in F, J, M and Q categories who are “exempt individuals” are required to file Form 8843 (“Statement for Exempt Individuals”). This form does not mean that the individual is exempt from taxes, but that they are exempt from counting days toward the 183 days in the Substantial Presence Test. Even if a nonresident alien has no income in the United States, they 必须 file Form 8843.
Photocopies of all tax returns 必须 be kept by the taxpayer for a period of seven years, 按照法律的要求. Forms 1040NR and 1040NR-EZ are mailed to:
国内税收服务中心
奥斯汀,德克萨斯州73301-0215
All tax returns with accompanying forms W-7 are mailed with the ITIN application on top of the tax return to:
美国国税局
奥斯汀服务中心
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P.O. 149342箱
奥斯汀78714-9342