Foothill I-News

All About Taxes

Tax Filing Requirements for All International Students for 2007

The United States tax system requires EVERY NONIMMIGRANT present in the U.S. in 2007, whether you worked or not, to file a form with the Internal Revenue Service. This also applies to your spouses and dependents/children on F-2 visas.

If you were not present in the United States in 2007, you dont need to file any forms this year.

Unfortunately, the staff of the International Student Office is NOT ABLE to provide individual tax advice. But our office is working hard to provide students with all the possible resources, such as the new FREE ACCESS to CINTAX, which is a quick and easy way to prepare your federal tax forms online, exclusively for international students.

Please, do not neglect the tax-filing deadlines! When you make an application for an extension or a change of immigration benefits, such as an H-1B visa or a "green card", these tax records will be verified. Don't let a mistake now ruin your future with immigration. File your tax returns as required!

NB! It is very important to determine your residency status for tax purposes before deciding which forms to file and whether you can use CINTAX.

If you have specific questions after reading the information provided here and accessing CINTAX, you may contact us at foothill.intaxes@gmail.com.

Tax Filing Deadlines

If you worked in 2007, the last day to meet your federal and California state tax obligations is April 15, 2008.

If you did not earn any income in the U.S. in 2007 or for spouses and dependents/children, your deadline for filing a federal Form 8843 is June 15, 2008.

Residency Status for Tax Purposes

The forms that you need to file depend on your status. For federal tax purposes, you must first determine whether you are considered a RESIDENT or a NONRESIDENT alien.

If a student spends more than 5 years in the United States in F-1 status, he/she will be considered a resident alien and must be taxed like a U.S. citizen. Note that any part of a calendar year in which a student is present in the U.S. counts as a full year. If you determine that you are a resident for tax purposes, you will NOT BE ABLE to use CINTAX (see below).

For example, if you have been present in the U.S. in F-1 status since December 2003 (or any part of the year), you are still considered a nonresident for filing your 2007 tax returns. However, if you have been present in the U.S. in F-1 status since 2002, you are considered a resident.

The International Student Office does not offer any assistance for resident tax filing. You should utilize the resources and assistance available elsewhere to US citizens.

NB! Tax residency in no way equals residency for immigration purposes.

What Forms You Should File

If you are considered a resident (read above) for tax purposes and you worked in 2007:

You should file Form 1040 or Form 1040-EZ and the applicable state tax forms. You will NOT be required to file federal Form 8843.

If you are considered a nonresident for tax purposes and you worked and received a salary/wages in 2007:

1. You must file federal tax forms

The basic form is Form 1040NR-EZ (NR = non-resident; EZ is an abbreviation for the word "easy"). Most students will be able to use this form.

The Form 1040NR is available for those F-1 students who have more complicated tax returns (for example, income from several states in the U.S. last year; tax treaties which allow you to claim exemptions for your dependents).

Note: All citizens of India, Mexico and Canada who have dependents anywhere and citizens of Japan and Korea who have dependents in the U.S. should file Form 1040NR.

Note: WHEN YOU REQUEST A PASSWORD TO USE CINTAX, THE SOFTWARE WILL AUTOMATICALLY PREPARE THE CORRECT FORM FOR YOU.

2. You may need to file California state taxes

If you worked in the state of California in 2007, you might need to file California state tax forms.

Attention! If you had any state taxes withheld from your paycheck (look in Box 17 on your W-2), you should consider filing state tax forms to determine if you can get that amount back. On another hand, California state law does not require an annual tax report filed from those individuals who have very little income (below a certain specified amount). You can take a quick self-test on the California Franchise Tax Board website to determine if you have a requirement to complete state tax forms or not.

While choosing which California state tax form to complete, you need to determine whether you will file as "resident" or "non-resident". Persons who live in California during an entire calendar year may file as residents for tax purposes. Persons who move into California during a calendar year, and therefore do not spend the whole year in California, can file as non-residents. Persons on temporary visas, (e.g., F and J) who intend to return to their home country may choose to file as non-residents for tax purposes even if they have lived in California for the entire year.

California State Tax Forms 540 NR or 540

If you decide to file as a California resident and you are claiming none or up to 3 dependents, you should be able to complete form 540 2EZ.

If you decide to file as a California non-resident and you are claiming none to 5 dependents, you should complete form 540 NR.

You can either consult the chart for which form is right for you

, or take a self-test. You can either obtain forms and instructions online, or pick up California state tax booklets at the Library near the Reference desk.

If you have a refund, or if no amount is due, you should mail your form by April 15, 2008 to: Franchise Tax Board, PO BOX 942840, Sacramento, CA, 94240-0002

If you determine that you owe taxes, you should mail your form by April 15, 2008 to: Franchise Tax Board, PO BOX 942867, Sacramento, CA, 94267-0001

Note: If you worked in another state in 2007, you might need to file a tax return for that state as well. Contact the respective tax authority for your state.

If you are considered a nonresident for tax purposes and you did NOT work or receive a salary in 2007: but were present in the United States (also applicable to dependents) Form 8843 is the only form you should file.

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Employer Documents: W-2 and/or 1042-S

In order to fill out your federal and state tax forms (by hand or when you are using CINTAX), you will need the following forms depending on the income you receive: W-2 and/or 1042-S.

For those that worked in the U.S. in 2007, a W-2 form (Wage and Tax Statement) should have been mailed out to you by January 31 of this year. If you are a student and worked on-campus in 2007, please be aware that you will receive a W-2 Form in the mail. You will need to attach one part of the W-2 to your federal tax return, one part to your state tax return and one part will be kept for your records.

If you worked in 2007 and do not receive a W-2 and/or 1042-S by the middle of February, you should contact your employer's payroll department. MAKE SURE THAT YOUR EMPLOYER KNOWS YOUR NEW ADDRESS IF YOU RECENTLY MOVED.

For questions about your W-2 and/or 1042-S forms if you worked in Foothill College and to change your address, you should contact the Financial Aid and Student Employment office at 650-949-7470.

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Individual Taxpayer Identification Number (ITIN)

The ITIN number is needed ONLY for those people WITHOUT a Social Security Number who are eligible to be claimed as dependents on a U.S. income tax return. Only nonresident aliens from a very limited number of countries may claim an exemption for their dependents on their U.S. income tax return (Form 1040NR).

CINTAX will take care of the ITIN requirement (if you need one) and prepare an appropriate form when you are using the software.

Please note that if you are not required to file an income tax return (Form 1040NR or Form 1040NR-EZ), but are required to file Form 8843, you do not need to apply for a social security number (SSN) or an individual taxpayer identification number (ITIN).

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CINTAX Software Information: Free Passwords

International Student Office continues to offer this service exclusively for international students - FREE ACCESS to the CINTAX software. The software provides an easy and user-friendly way to prepare your federal tax returns (Forms 1040 NR/1040 NR-EZ and 8843).

How Do I Get a Password?

Each student must have a valid password to use CINTAX. Since there is a limit of passwords, make sure to make your request early enough.

To request a password, please complete an online request form. Make sure to fill out the form completely (including your past or expected graduation date), or the password will not be assigned. We will be periodically checking the messages and assigning the passwords. Please note that during peak tax months, passwords may not be assigned the same day. Allow 3-5 business days for processing.

International students on OPT or alums (those who graduated in 2007) are also eligible for a password.

Important Considerations for Use of CINTAX:

CINTAX software can only be used by international students who are considered non-resident aliens for tax purposes. If you spend more than 5 years in the United States in F-1 status, you will be considered a resident alien and cannot use CINTAX.

CINTAX is an online system; it does not file the tax return electronically (the IRS does not currently allow Forms 1040NR and 1040NR-EZ to be filed electronically).

You must print, sign and mail the tax returns/ forms generated by the software to the following address:

Internal Revenue Service Center
Austin, TX 73301-0215

Therefore, you should have access to a printer, preferably at the time the data is entered.

CINTAX only calculates federal tax returns. You will still need to prepare a hard copy of your California state return forms (if needed) and mail them by April 15, 2008. Please review the tax return filing rules for the applicable state(s). CINTAX allows you to link directly to the state's tax website, as applicable.

You should have all documents regarding current and prior visits to the U.S. available prior to accessing CINTAX (entry/exit dates, Forms I-20 (if F), passport, Form I-94). SEE BELOW

CINTAX will automatically generate the Form 8843 when you enter the information from your W-2 or 1042-S forms.

Set aside approximately 30 minutes to devote to completing the process - it's much easier to do it all at once than to have to start and stop repeatedly.

Enter your password correctly with no spaces. Write down your password and UserID in a safe place; this information will be necessary should you need to re-enter CINTAX at a later time or if the Internet connection fails during the process.

How Do I Get Started?

You may access CINTAX from any computer with Internet access from anywhere in the world.

Click on the word "CINTAX" at the top of the page to enter.

What Documents and Information Do I Need BEFORE I Login?

Please make sure you have the following documents and information available BEFORE you log into CINTAX:

Visa/Immigration status information (as indicated on Form I-94 - the white card in your passport);

Passport;

Form I-20, if F status individual;

Social Security or Individual Taxpayer Identification Number (if you have applied for such number, have your receipt or copy of application; if you have not applied, you will do so as a part of this process);

Address Information (Current U.S. Address if you are still living in the U.S. and Permanent Foreign Address);

U.S. Entry and Exit Dates for current and past visits to the U.S. (you might want to get your old passports if expired, airline tickets, etc.)

Academic Institution or Host Sponsor Information (name/address/phone for Academic Director - look further down for this information);

Forms W-2, 1042-S and/or 1099 (if you received any);

Scholarship/fellowship grant letter you may have received (if any); and

A copy of your 2006 federal income tax return (Form 1040NR or 1040NR-EZ), if you filed a federal income tax return last year.

How Do I Log Into CINTAX?

The FIRST time you log into CINTAX, you will be asked "Have you already created your User Account?" Select "No. This is my first time to login this year. I need to create my User Account." You will then be prompted to enter your assigned password (you should have received your assigned Password from the International Student Office).

You must then create your User Account by selecting a NEW Password and your personal UserID); be sure to remember your NEW Password and UserID as you will use it to access CINTAX if you need to login again. To ensure that your income tax return information remains private and secure, DO NOT share your Password or UserID with anyone.

Please note, your email address is used solely by CINTAX to contact you if there is a problem while you are using the system.

If you return to CINTAX to modify or reprint your tax return, at the CINTAX login page enter the Password and UserID you selected at the time you created your User Account.

Academic Institution and Advisor Question

When CINTAX asks you to enter information about your academic institution and advisor/director (needed to generate federal Form 8843), enter the following information:

Name, Address and Telephone of Academic Institution you attended in 2006 (Item 9 on Form 8843):

Foothill College, 12345 El Monte Road, Los Altos Hills, CA, 94022, Phone: (650) 949-7777

Name, Address and Telephone of the Director of Academic Program you attended in 2006 (Item 10 on Form 8843):

George Beers, Dean of International Education, Foothill College. 12345 El Monte Road, Los Altos Hills, CA, 94022. Phone: (650) 949-7489

How Long is My Password Valid?

During your use of CINTAX, you will be asked whether you would like CINTAX to

Save your information until June 15, 2008 (so that you may reprint or modify your return), or

delete your information.

If you select "Save" your information, when you again log into CINTAX, you must enter the Password and UserID you selected when you initially established your User Account; do NOT create a new User Account.

If you selected "Delete" your information and return to CINTAX, you must obtain a new Password and create a new User Account at login; you also will have to re-enter all your data.

How Can I Get Help?

If you have questions about your Password, email foothill.intaxes@gmail.com. If you need assistance with CINTAX, click on Online Help at the bottom of any screen; Online Help will provide specific information relating to the topic on that page. If you have a technical issue, contact the CINTAX Support Center; all support questions are handled via email.

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