Site Location and Dates of Nonresident Alien Tax Return
Preparation Assistance (VITA)
Resident Aliens for Tax Purposes Who Have Tax Treaty Exemptions
Need for an Individual Taxpayer Identification Number (ITIN)
Explanation of Tax Return Forms
Social Security and Medicare Refund Applications
Application for an Individual Taxpayer Identification Number (ITIN)
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Site Location and Dates of Nonresident Alien Tax Return Preparation Assistance (VITA) |
Once again, MU will provide tax return preparation assistance to nonresident
students, faculty, and staff. Location and dates have not been determined yet
but will be posted to this website
as soon as they are determined.
- You must bring your passport, your immigration documents,
and any tax forms you have received, according to the information provided
below in Explanation of Tax Return Forms.
- You do not need to bring any blank tax return forms. We will use
CINTAX computer software to complete and print your returns so you can
mail them to the IRS in time for the April 15, 2010 deadline.
- Assistance with the Missouri State tax return will also
be provided at the MU NRA VITA site
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Resident Aliens for Tax Purposes Who Have Tax Treaty Exemptions |
Workshops will NOT be held for persons who are resident aliens for tax
purposes who received or were eligible for tax treaty exemptions during 2009. Instead,
each of these taxpayers must e-mail Judy Todd at
ToddJ@missouri.edu requesting an individualized Form 8833
to submit with their tax return.
The Form 8833 will be sent as an attachment to a template to follow in completing
the US tax return. Help will be provided for resident aliens with tax treaty exemptions
by the VITA site.
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Need for an Individual Taxpayer Identification Number (ITIN) |
If you are from a country that allows dependent and/or spouse exemptions on
the tax return (South Korea, Japan, Canada, Mexico, students from India) or you are a
resident alien for tax purposes, your
dependent/spouse MUST have a U.S. taxpayer identification number (either a social
security or individual taxpayer identification number - ITIN) to be
included on the form unless an ITIN application is included with the
tax return. Please
see Application for an Individual Taxpayer Identification Number below.
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Explanation of Tax Return Forms |
Put these, and any other forms you believe may be related to your 2009 tax return, in a
file folder marked "TAXES" and bring it with you to the VITA site where you
will prepare your tax return.
W-2:
- This shows taxable income received in the form of wages. It lists the
total income and all the taxes that have already been withheld and may include Federal,
State, Social Security and Medicare.
- These forms are employer-specific, so if you had a job anywhere in 2009
other than at MU, you will also have a Form W-2 from that employer that you will
need to file your tax return.
- Your MU Form W-2 will be mailed in late January to the last known address on
file in the payroll system as of December 31, 2009.
- If you have not yet received a Form W-2 there could be several reasons:
- You had no compensation (job) income during the tax year 2009. (If you
began working at the end of 2009 but your first paycheck was received in 2010,
you will not receive a Form W-2 for 2009.)
- Your income was exempt from all withholding during 2009 because of a tax
treaty between the United States and your country of tax residency. Tax
treaty-exempt income is reported on Form 1042-S, which will be explained below.
- Your address changed and the form has either been delayed or lost in the
postal system or will be returned to MU by the Post Office as undeliverable. If
you believe this is true, please come with a photo ID to the Payroll Office,
16 Jesse Hall, after February 1, 2010 and request a Form W-2. In some cases, the
forms will have been returned to the Payroll Office. In other cases, the Payroll
Office will need to print a duplicate form, which will be printed the Friday after you
go to the Payroll Office to make the request for a duplicate form.
- If the Form W-2 you received shows no Federal or State withholding, but shows
Social Security and Medicare withholding, this is normal for persons who are residents
for tax purposes, but who are still exempt from Federal and State withholding because of
a tax treaty.
- If the Form W-2 you received shows Social Security and Medicare withholding, but you
are in F-1 or J-1 status and are a nonresident alien for tax purposes, you may be eligible
for a refund of this withholding. Please see Social Security and Medicare
(FICA) Refund Applications below.
1042-S:
- This form is issued for 2 purposes:
- To document taxable scholarship income
- To document scholarship or job related income that is exempt from
withholding because of a tax treaty
- This form will be produced by the University no later than March 15, 2010.
If you provided "consent" on the FNIS website, it
will be uploaded to the FNIS system and you will be e-mailed at that time with
instructions about how to download the form.
- If you are eligible for a tax treaty, but did not sign the necessary forms during
the tax year, your income will have been taxed and reported entirely on a Form W-2.
1099-G:
- This form is issued by the State of Missouri (or another state where you worked)
to document a state tax refund from tax year 2008 that may be taxable for 2009. Put
it in your "tax file" and bring it to the VITA site.
1099-INT:
- This form is issued by your bank, and shows the interest you received on deposits
in your bank account or CD. Bank interest is not taxable for nonresident aliens,
so you do not
need to consider this form in preparing your tax return if you are a non-resident alien
for tax purposes.
1099-MISC:
- This form is used to show "independent contractor" income. Sometimes, students
who work in off-campus jobs are given this form to document job income instead of the
W-2. If the income shown on the 1099-MISC is very large, you may owe taxes when you
file your return because Federal and State taxes are not withheld from "independent
contractor" income.
1099-DIV:
- This form documents dividend income, which must be included when you
calculate your taxable income for the tax return.
1098-T:
- This form is issued by educational institutions in the United States to show the
educational expenses for each tax year. This form facilitates U.S. taxpayers
(not nonresidents) making application for the Hope and Lifetime Learning Tax
Credits. For nonresidents, this is a nice souvenir or can be thrown
away. It is not useful for your tax return.
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Social Security and Medicare (FICA) Refund Applications |
If you are a nonresident alien for tax purposes and you are in F-1 or J-1 immigration
status, you are exempt from FICA withholding from any job, as long as you had the required
work authorization (i.e. the job must have been legal). This includes F-1 and J-1
off-campus employment for economic necessity, F-1 Curricular and Optional Practical
Training and J-1 Academic Training. (Persons in J-2 status are not exempt
from FICA withholding under this provision.)
If your MU W-2 shows FICA withholding and you believe you are eligible for a refund,
please contact Judy Todd at
ToddJ@missouri.edu.
The subject line of your message will be "MU FICA refund for 2009". Provide suggested
appointment times, according to your schedule.
If your W-2 is from another employer, you will need to file Forms 843 and 8316 with the
IRS for the FICA to be refunded. Please contact Judy Todd at
ToddJ@missouri.edu for an appointment.
The subject line of your message will be "FICA refund for off-campus employer 2009".
Provide suggested appointment times, according to your schedule.
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Application for an Individual Taxpayer Identification Number (ITIN) |
| A Form W-7 must be completed for each person who needs an ITIN because
they are listed on your tax return and do not already have an ITIN or SSN.
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