Please note: US tax regulations are complex. The information contained here and in any linked website is provided solely as a service to the Wayne University community. Wayne State University hereby disclaims all warranties as to the accuracy of such information and shall have no liability of any kind for any use made of such information by any person or organization. Tax advice should be obtained from a competent tax professional.
Federal Tax Workshops (click here to register) (Federal Tax Workshop Presentation Slides)
State Tax Workshops (click here to register)
CINTAX - Free Federal Tax Software
Tax Filing Requirements
All non-resident students and scholars who received US-source income in 2007 and are in the US in F, J, M, or Q status are required to file Form 1040NR or Form 1040NR-EZ and Form 8843 by April 15, 2008. Nonresident students and scholars who received no US-source income and are in the US in F, J, M, or Q status do not need to file Form 1040NR or 1040NR-EZ, but are required to file Form 8843 by June 15, 2008. Non-resident students and scholars MAY also be required to file Michigan (or other ) tax returns, depending on their income.
US-source income includes: wages, tips, scholarships, fellowships, fee remission, certificate of deposit (CD) interest, investment interest and investment income, etc.
Tax Resident or Nonresident Determination
Even though the Department of Homeland Security considers you a nonimmigrant (such as F-1 and J-1 etc.), you may or may not be considered a nonresident in the eyes of the U.S. Internal Revenue Service (IRS), the U.S. government agency responsible for collecting taxes. Residency for tax purposes is determined by the length of time you have lived in the U.S. You may be considered a resident for tax purposes even though you have a temporary visa status.
F-1 and J-1 Students:
- If you arrived in the U.S. in 2002 or before, you are considered a resident for tax purposes and should complete the U.S. resident tax forms, such as the 1040, 1040A, or 1040-EZ.
- If you came in 2003 or later, you are considered a nonresident for tax purposes. Your next question is whether you earned any income (including fellowships or scholarships) in the U.S. in 2007. If the answer is no-you only need to fill out the form 8843 for yourself and all the members of your family.
J-1 Scholars:
- If you arrived in 2005 or before, you are considered a resident for tax purposes and should complete the U.S. resident tax forms.
- If you came in 2006 or later, you are considered a nonresident for tax purposes. Your next question is whether you earned any income (including fellowships or scholarships) in the U.S. in 2007. If the answer is no-you only need to fill out the form 8843 for yourself and all the members of your family.
Getting Forms
Most international students and scholars will need the following forms and booklets: Form 1040NR-EZ (and instructions) or Form 1040NR (and instructions), Form 8843, Publication 901 (Tax treaties), and Publication 519 (Tax Guide for Aliens). International students and scholars may also need of Michigan tax forms. These forms are available on the web at the sites listed below.
Federal Forms (Internal Revenue Service)
Home page: www.irs.ustreas.gov.
Forms and Publications can be printed from the IRS website.
Note: You can also use a fill-in form to print out and send in. Both the 1040NR and 1040NR-EZ forms are available online.
You can also call the IRS at 1-800-TAX-FORM or 1-800-829-3676 and an order for tax forms 24 hours per day, 7 days a week.
Michigan Tax Forms
On the web at
http://www.michigan.gov/treasury or call 1-800-FORM-2-ME (800-367-6263).
Detroit Tax Forms
City of Detroit Tax Forms
Tax Forms for Other States
If you need to file tax for another state (for example, if you worked in California for the summer), you can get tax forms for most states from the Federation of Tax Administrators website.
OISS Federal Tax Workshops
(click here to register) (Federal Tax Workshop Presentation Slides) Need help? This workshop will offer an introduction to the non-resident tax return and a comprehensive introduction to CINTAX (tax software – will be available shortly). Tax workshops are offered at the following times:
February 27, 2008
11:00 a.m. – 12:30 p.m. Computer Lab, Manoogian Hall, 328 Manoogian
3:15 – 4:45 p.m. Computer Lab, Manoogian Hall, 328 Manoogian
OISS State Tax Workshops
(click here to register) A representative from the Michigan Department of Treasury will explain the State of Michigan income tax forms. Please attend an OISS federal tax workshop or fill out your federal income tax form before attending this workshop. Otherwise, this workshop will not be helpful to you.
March 4, 2008
10:00–11:30 a.m. – Bernath Auditorium, UGL
1:30–3:00 p.m. – Bernath Auditorium, UGL
Need Help?
Frequently Asked Questions
Web sites
Phone Numbers
IRS General Hotline 1.800.829.1040
Federal Tax Forms 1-800-TAX-FORM
Michigan Tax Information: 1-800-487-7000
Software
- Non-resident tax-filing software is available from CINTAX.
- TaxCut from H&R Block
- TurboTax from Quicken
Professional Preparation