Information for International Students and Scholars
The information provided below is for general use by the students and scholars at The University of Texas at Tyler. It is not intended as legal or tax advice. Please refer to tax professionals for detailed questions and complex tax situations.
WHEN AND WHERE TO FILE
Deadline: Tuesday, April 18, 2017, to file 2016 returns (8843, 1040s or 1040NRs) and pay any taxes due.
Where: Each tax form has detailed instructions that includes the appropriate mailing address.
WHAT TO FILE
Filed by all international student and scholars, whether they received any U.S. income or not, unless they are filing as residents for tax purposes. The form and instructions are here: https://www.irs.gov/pub/irs-pdf/f8843.pdf.
For items 9 and 10, use the UT Tyler address:
The University of Texas at Tyler, 3900 University Blvd., Tyler, TX 75799, 903.566.7000.
It is important that you retain a copy for your records. Follow the mailing instructions provided with the form.
A tax return is a summary of income and taxes from the previous calendar year. If you did not pay enough taxes through the year, you will be expected to submit the remaining balance with the form. If you paid more taxes than necessary, which is common, the excess will be returned. This is referred to as a “tax refund.”
The information here refers to federal tax returns. Texas does not have a state tax. Federal returns are submitted to the Internal Revenue Services (IRS) for review. The form you use is determined by your resident status and how complicated your finances are. If you received income from a U.S. source you will file a Form 8843 (see instructions above) AND a tax return. Each form has a corresponding set of line-by-line instructions, including mailing. Please note that the mailing address changes depending on the form being sent. Read all instructions carefully.
MEDICARE AND SOCIAL SECURITY TAXES
Medicare and Social Security taxes are retirement-related funds. If you are a non-resident for tax purposes you are not required to pay into these funds. If Medicare and Social Security taxes were taken from your wages, you can get that money refunded. See the following IRS information: https://www.irs.gov/Individuals/International-Taxpayers/Social-Security-Tax---Medicare-Tax-and-Self-Employment
TAX REPORTING RESOURCES
Free Tax Information
https://www.irs.gov – The Internal Revenue Service (IRS) is the organization responsible for federal tax collection. Tax forms and instructions, publications explaining tax concepts and personnel who can answer questions are available through this site. Please note that the online tax preparation options provided do not handle non-resident tax forms (Forms 1040NR, 1040NR-EZ, 8843). For information specific to international students and scholars, see:
https://www.irs.gov/Individuals/International-Taxpayers/Foreign-Students-and-Scholars. All IRS publications and services are free.
https://www.internationalstudent.com/tax/ - Private company website with various international student services available. Free written and video tax instructions. Pay services also available.
International Tax Preparation Services
The following websites were developed specifically to handle international student and scholar taxes. The price is dependent on the number of services you request. The UT Tyler OIP is not affiliated with either business.
GLACIER Tax Prep - https://www.glaciertax.com/
Sprintax - https://www.sprintax.com/
Tax Preparation Software
There are many online and packaged tax software options but very few that process non-resident tax forms (Forms 1040NR, 1040NR-EZ, 8843). However, if you have determined you are a resident for tax purposes, this may be your least expensive option for help that walks you through the forms.
Tax Preparation Businesses
There are a number of tax preparation businesses, such as H.R. Block, Jackson-Hewitt, small tax offices, Certified Public Accountants and tax lawyers. Be sure the business you are considering has experience with non-resident taxes. Variable prices.