Income Tax Questions
If you received U.S. based income during the previous tax year:
All F-1, J-1, and J-2 visa holders who have earned income (i.e.: salary, scholarships, stipend, etc.) from sources within the United States during the previous year are required by Internal Revenue Service (IRS) policies to complete a federal income tax form (1040NR or 1040NR-EZ). Additionally, Form 8843
must also be completed to report the physical presence of nonimmigrant aliens as well as reaffirm your alien status while in the U.S. Failure to file Form 8843, will result in non-compliance of U.S. tax laws and the IRS can choose to treat you as a resident alien for tax purposes. Should this occur, your worldwide income will become subject to U.S. taxation.
Both forms must be postmarked by April 15th.
If you did not receive any U.S. based income during the previous tax year:
Only Form 8843 must be filed by June 15th.
Am I a Resident Alien or Non-Resident Alien for tax purposes?
The forms you use to file your income taxes will depend on your residency status for tax purposes, and whether or not you received U.S. based income that year. Although you are a non-resident for immigration purposes, you may be considered a resident alien for tax purposes.
The ISSS uses Windstar Foreign National Tax Resource (FNTR) to collect immigration information to determine residency for tax purposes. During the tax filing season you will receive an access code that will allow you to utilize this support service.
How do I determine if I need to pay taxes?
In January or February each year, your current and/or previous employer(s) will send you a W-2 or 1042 form. These tax statements list how much money has been withheld from your paychecks for taxes. You will receive individual statements that report the source of interest or income you have received in the previous year, including scholarships. This information is use to complete tax forms as well as determine the amount you must pay in income taxes (if any) for that year. In the event you owe additional taxes, the amount owed must be included with the tax forms and sent to IRS. If too much tax has been withheld, the IRS will issue a refund.
I need to complete tax forms but I do not have a Social Security Number. What do I do?
Non-residents who do not have a social security number must file a W7-ITIN
to obtain an Individual Tax Payer Identification Number (ITIN)
How do I complete the tax forms?
St. Thomas University has contracted with Windstar FNTR, a computer program designed to assist non-immigrants prepare tax forms.
The Windstar FNTR program will ask key questions (including tax treaties) needed to generate the required paperwork. You only need to print, sign and mail the completed forms from Windstar FNTR by the tax filing deadline of April 15th
The Windstar FNTR program will also allow you to complete the 8843 form. The state of Florida does not have state income tax requirements. However, if you earned income in another state during the past year, it is recommended that you contact your former university or state government for information on those forms.
ISSS will email you each year that the Windstar FNTR program is available with your access code and instructions for access from your computer. To access Windstar FNTR with your access code, go to: https://trr.windstar.com