International Tax Compliance Office

Fidel Center - Room 231 - Suite 233

Foreign Students: Resident or Nonresident Aliens for Tax Purposes

非居民外国人-每年向联邦政府提交8843表:

这是一份“豁免个人和有医疗状况的个人声明” 并且必须每年向美国国税局提交(即使您没有收入) 个人是一个非居民外国人的税收目的，目前在美国.S. 下 F-1, F-2, J-1, or J-2 status.

This is not an income tax return. Form 8843 is an informational statement required 由美国.S. 政府对持有某些签证类型的非居民外国人(包括 the spouses or dependents of Nonresident aliens). For students, the focus of the statement is the number of days they were present in the U.S. 和 the days that are exempt from counting in the substantial presence test (see Part 1 question 4).

International Students with Jobs:

在获得小时工作机会的同时，学生将获得一份学生工作 Authorization (SWA) form or a 研究生 Student contract. 的 student will have their 由合规分析师在E-Verify系统中验证工作资格 of the I-9 process. (See the section below on the I-9 process)

一旦你得到了工作机会，你要做的第一步就是让学生去安排 a meeting with the Compliance Analyst. 的 Compliance Analyst will then send you a link to the GLACIER Tax Compliance software. You will need to fill out compliance 形式在线. 填写完表格后，与合规部门预约 分析员将执行实际存在测试，完成W-4表格，并确定 whether tax treaty benefits are allowed. Foreign students may either be a "Resident" 就税务而言 or a "Nonresident" 就税务而言.  This tax classification is 由在美国的年数决定，并将决定你的税率. 

Exemptions from certain taxes for Students

所有持有F-1, J-1, M-1签证的非居民外国人 或Q-1签证免交社会保障税(也称为FICA税)和 当你从事被允许的活动时对他们的工资征收医疗保险税 你的签证. 的se taxes are over 7% of your wages. 的 exemption is defined in section 3121 (b) (19) of the tax law. Employers often are not aware of this section of the 你应该在招聘过程中向他们提供这些信息. 如果你的暑期雇主，OPT雇主，或者科技公司的工资部扣留了你 那些你薪水支票上的税款弄错了，你应该联系他们并要求退款. 如果他们不退还税款，你应该向国税局申请退款. 完整的 请将您的退款申请IRS表格843和8316邮寄到您的地址 mailed your income tax return.

A step by step guide to the refund process is 在这里:

Step by step guide to request a refund

Examples of completed forms are 在这里 和 在这里.

NRA Student - Scholarships/Grants/Fellowships:

联邦税务合规分析师审查公布的补助金和奖学金 以确定部分收入是否应作为收入纳税. 美国国税局关于合格和不合格教育费用的指导方针适用于 the student's account. 的 recipient will be notified if they have a tax liability, 如果他们被允许签订税收协定，就会获得避税的好处 on the student's country of tax residency 和 their eligibility. 所有所得税 owed are processed as a charge to the student's account.

Form I-9: Employment Eligibility Verification

• ag亚游集团App下载将向所有毕业生发放I-9表格，就业资格验证 和 下graduate students with campus employment. 的y must have a completed form I-9 before their first day of work.
• NMT参与了由国土安全部运营的电子验证系统 国土安全部(DHS)和社会保障局(SSA)进行电子验证 the employment eligibility of newly hired employees. 
• 学生工作人员应审查表格说明并确定哪些文件 they will present to prove identity 和 work eligibility :
• List of Acceptable Documents for I-9

• 带上文件的原始版本，以及你签名的工作授权书，毕业生 学生合同，或一次性支付文件到菲德尔中心合规办公室 Room 231 - Suite 233. 

Application for a Social Security card:

SS-5形式

• A social security card is required for all employees. 的 social security number on the card is used in the payroll 和 income tax filing processes.
• 如果你还没有社保卡，你仍然可以开始工作，你会的 receive up to 3 paychecks. 的 Compliance Office will issue you a temporary number 这是在工资系统中使用的，直到你收到一个社会安全号码.
• 之后，联邦政府的社会保障局(SSA)会发放这张卡 出示身份证明和工作授权文件原件， 和 a completed application. You may call them with questions:  (800) 772-1213 their nearest location is in Albuquerque.
• Office hours 和 driving directions can be found on their 网站

Annual Income Tax Return Preparation

• 根据政府规定，科技公司的工资系统会从你的工资中预扣所得税
• 你每年要完成一份名为“纳税申报表”的报告，以核对纳税情况 that you owe to the amount that was withheld from your paychecks. 这些纳税申报表 新墨西哥州和美国联邦政府(IRS). 的 due date is April 15th.
• 所有在非居民外国人身份的国际学生 Compliance Analyst are Required to file a 1040NR tax form. All other tax forms (1040 or 1040EZ) are for U.S. Citizens, Residents 和 Green card holders only 和 filing 这种表格会让你脱离国税局的监管.
• 合规分析师和学生领导与参与中心 办公室将提供一个特殊的国际税务软件使用许可，这将有助于 所有非居民外国学生准备你的联邦纳税申报表
• A free tax return preparation service called Tax Help New Mexico 如果学生是美国公民或外国居民，他们将准备纳税申报表吗 就税务而言. See their web site for locations 和 operating hours. 

研究 Experience for 本科s (REU) Program

参加REU项目(本科生研究经历)的学生 是否有资金支付学费、生活费、差旅费和个人津贴. 这些资金被记入学生账户，交易被分类为 a scholarship since no services are owed to the university. 的 tax obligation is 与其他奖学金相同:a)以税收为目的的公民和外国居民获得 在年底填写1098-T表格，并在报税表上计算应税金额;b) 非居民外国人从非合格部分中扣除14%的所得税 在学生账户中付款，并在年底收到1042-S表格.

More detail is provided in the restricted funds document named “Budgeting, Pricing 和 Charging Sponsored Agreements"

1098T Compliance- Reporting Tuition Payments

营业处将1098-T税表寄给美国公民、绿卡持有者和美国居民 外国学生在年底的学费和合格费用支付文件， 和 the scholarships funds that were posted to the student account.

在税收方面被归类为非居民外国人的学生不符合资格 to receive this document 和 will not be issued a 1098-T statement.

为纳税目的被归类为外国居民的学生必须申请1098-T at the Compliance Office before January 25th of the New Year.

1098-T procedures are documented 在这里 (PDF)

您可以联系合规办公室:- 575-835-5122 -传真-575-835-6177