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INTERNATIONAL STUDENTS & U.S. TAXATION

All international students (and their dependents) must file a document with the U.S. Internal Revenue Service (IRS) if they were present in the U.S.:

between January 1, 2008 and December 31, 2008

Why must I file tax documents?

If you would like a general overview of the U.S. taxation process, please see the following guide published by NAFSA: Association of International Educators: NAFSA Tax Brochure.

 

What should I file?

1. All international students (and their dependents) must file Form 8843.
• If you did not earn any income in the U.S. during 2008, then this is the only document you must file for yourself and each of your family members.  Click here for more information about Form 8843.  If you are not filing an income tax return (see below), the deadline for submission of the Form 8843 is June 15, 2009.
2. All students who earned income during 2008 should also file the following income tax returns, in addition to Form 8843, by April 15, 2009:
• Erie Local Tax (Form F1)
• Pennsylvania Tax (Form PA-40)
• U.S. Federal Tax (Form 1040NR or 1040NREZ)
• Need a CINTAX passcode?  Click here to request one now!

 

What documents do I need to file an income tax return?

To file an income tax return after earning income in the U.S., you must obtain a W-2 form from your employer.

Gannon University's Human Resources office mails this form to its employees every January at the address they provided when they applied for their SSN and/or completed their I-9 form at the start of their employment.  If you worked for Gannon University and have not received a W-2 form, please go to the HR office and update your address.  You can also call them at 814-871-7145.

You cannot file your tax return until you have a W-2 form.

 

What does "NR" stand for on my federal tax return?

Most international students studying at Gannon University will be considered "non-resident aliens for tax purposes."  This means that they should file federal tax forms which indicate "NR" for non-resident (e.g. 1040NR  or 1040NREZ).  This category can be established by answering a series of questions called the "substantial presence test," but keep in mind that the term "non-resident alien" is only in consideration of your status with regard to U.S. taxation, and not immigration or any other purpose.

 

Do I pay "FICA" (Social Security taxes)?

In most cases, the University will NOT withhold FICA taxes from an international student's wages since you likely meet all the requirements set by the Internal Revenue Service (IRS) as primary visa-holders in F or J status (F-1 or J-1) and as non-resident aliens for tax purposes. (There may, however, be exceptions.)

 

Why do I get a refund?

There are specific federal income tax withholding laws which guide the University in determining how much money to withhold from your paycheck.  Gannon University is required to withhold income taxes at the same rates applicable to all U.S. employees. The IRS treats income earned by non-resident aliens differently from income earned by U.S. citizens, however. Non-resident aliens may not claim the same exemptions from taxation that U.S. citizens are allowed, and non-resident aliens are not allowed to claim the "standard deduction" when filing the annual income tax return, unless authorized through a tax treaty.

 

What if I always get a big refund?  Filling out the Form W-4 (Required for ALL Employees)

The taxes withheld from your paycheck are determine in part by your completeion of a W-4 form when you started working.  Although international students must fill out a standard Form W-4, please disregard the instructions included with the form.  Rather international students must complete the form according to the following guidelines:

Item 1 - Name and Address: Enter name, as it appears on your passport, and local U.S. address (this should be your apartment/house address, not 109 University Square...)

Item 2 - Social Security Number: Enter U.S. Social Security number. Please leave blank if the individual does not have a U.S. Social Security number.

Item 3 - Marital Status: You must check "single" for marital status, regardless of actual marital status.

Item 4 - Name Change:

Check the box only if you already have a Social Security card and your name has changed since receiving the Social Security card.

Item 5 - Number of Allowances: You claim only one withholding allowance. Enter "1" on Line 5, regardless of actual withholding allowances.

Item 6 - Additional Amount: Write "NRA" on the dotted line. Do not enter any amount on Line 6 unless you wish to have an amount withheld in addition to the tax calculated as graduated withholding.

Item 7 - Exemption: Nonresident aliens are NOT permitted to claim "exempt" on Line 7.

Signature: Sign your name (first name followed by the last) and date the form with that day's date, according to the following format: month/day/year