Tax Year 2005 Information For International Students and Scholars
- All individuals in F-1 and J-1 status and their dependents who arrived in the US before January 1, 2006 are required to file IRS Form 8843, even if they did not derive any income in the United States.
- Depending on individual circumstances, persons who received income from U.S. sources are required to file IRS FORM 1040NR or 1040NR-EZ.
- For tax purposes, individuals in “F” and “J” student status are considered to be non-residents for the first five years of their stay in the United States. After that they are considered to be residents and are required to file IRS Form 1040 or 1040EZ.
- Research scholars and faculty who have been in “J” status for more than two years may be eligible to file as residents for tax purposes.
- For information and assistance with federal tax forms please contact Internal Revenue Service (IRS) at 1-800-829-1040, or visit their website, http://www.irs.ustreas.gov
- For assistance with New York City and New York State forms call 1-800-225-5829, (1-800-462-8100 to order forms and publications) or visit their website, http://www.tax.state.ny.us
Relevant Publications and Forms
- IRS Publication 519 -- Tax Guide For Aliens which contains general information on US tax law and how it applies to non-residents.
- IRS Publication 901 -- US Tax Treaties - contains information on countries that have tax treaties with the United States. Depending on individual treaty persons may claim refunds on withheld federal and state income taxes.
- New York State Tax Form IT 201 and instructions
- New York State Tax Form IT 203 and IT-203 ATT and instructions.
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