税 & 申请
免责声明: ISS advisors are NOT experts in taxes and thus, cannot advise or assist you in filing 你的回报. 下面的信息 does not constitute tax advice and is intended 作为一个有用的资源. Any questions or concerns should be directed to Sprintax, a certified tax preparer, or 美国国税局 (Internal Revenue Service).
The information on this page is for the 2023 tax year. 在美国，全球网络赌博平台为 上一个日历年. 所以在2024年，全球网络赌博平台要申请 2023年1月1日至12月31日.
记住，归档 deadline for resident and nonresident this year is Monday, April 15, 2024!
春季研讨会时间表2023/2024
Sprintax非居民税务网络研讨会
Topics covered in these FREE webinars include who must file, tax residency, FICA, state returns, implications of misfiling as well as how to use Sprintax to prepare 符合规定的报税表.
Sprintax Nonresident Tax 概述 for 选择/CPT
Topics covered in these FREE webinars include residency for tax purposes, tax liablities when on 选择/CPT, and pre-employment tax forms when on 选择/CPT. spring团队会的 also provide an overview of Sprintax Forms which can be used to prepare your pre 选择/CPT 就业税文件.
- There are currently no more 选择/CPT Webinars for the 2023 tax year.
概述:税收 & 美国国税局
The Internal Revenue Service (IRS) is the U.S. 收税的政府机构. As a nonresident F-1 or J-1 student, you may need to file forms each year with the 国税局，即使你没有收入. It is your individual responsibility to understand and meet your tax obligations.
税务申报程序
全球网络赌博平台的办公室建议 Sprintax (你可以用任何方式来申请). It is the nonresident partner of Turbo Tax specifically made for international students and scholars.
springtax还有一个你Tube频道 where there are a number of educational videos on nonresident taxes to provide further clarity on the subject of using Sprintax and nonresident 税.
确定纳税状况
持有F-1或J-1签证的学生 exempt from FICA for the first five (5) calendar years 他们在美国.S. Once they become a resident alien under the 实质存在测验 they are eligible for FICA tax on January 1 of the calendar year they become a resident 外国人(用于税收目的).
请检查 Example 1 of 美国国税局' Tax Residency Status Examples.
使用哪一份表格
你r individual situation determines which form(s) to file. 表格附有说明.
- 如果你收到 没有你.S. 2023年来源收入 and you are a nonresident alien for tax purposes, you must file 8843年形成 2024年6月15日. 参见下面的其他步骤.
- 如果你 received wages or taxable scholarships from U.S. 来源 and you are a nonresident alien for tax purposes, you must file 8843年形成 和 1040NR到2024年4月15日.
- 如果你 were employed anytime during last year, you should have received a w - 2表 来自你的雇主.
- 如果你是 在税收方面被认为是居民的 (see "实质存在测验" above), you will be taxed like a U.S. 公民和 会不会提交 1040EZ或1040代替1040NR.
更多信息，请访问 Foreign Student/Foreign Scholar 申请 Requirements for U.S. 联邦所得税表 1040NR或1040NR- ez页.
如果你根本不工作，请填写8843表格
如果你 did not earn any income, you should file 8843年形成 6月15日前.The instructions for completing 8843年形成 can be found on page 3 and 4 of IRS表格8843 全球网络赌博平台建议你回顾一下 这个春天的博客 which gives you step-by-step guidance on completing the form. 下面的信息 is a simplified version of the instructions provided by IRS (Internal Revenue Service). A 社会安全号码 or ITIN is not required if you did not earn any income and 只提交8843表.
谁只须填写表格8843?
如果你是 a nonresident tax filer, and have 没有你.S. 2023年来源收入 (and thereby an exempt individual) you should complete 美国国税局表格8843 to fulfill 你的联邦纳税申报义务. 8843表格不是美国的.S. 所得税申报表. It is an informational statement required by 美国国税局 for nonresidents for tax purposes. Every individual, including spouses, partners, and children should fill one out.
第三部分:学生
Line 9: Write 杰克逊维尔大学, 杰克逊维尔，佛罗里达州32211 - (904) 256-7067
Line 10: Write Kimberly Marsh, 国际学生服务, JU, Jacksonville, FL
32211 - (904) 256-7067
Line 11: Write your visa status only for the years you were present in the U.S. 否则
留下空白.
什么是税收协定国家?
美国.S. has income tax treaties with a number of foreign countries. 根据这些条约， residents (not necessarily citizens) of foreign countries are taxed at a reduced rate, 或免征美国关税.S. income taxes on certain items of income they receive from 在美国的消息来源.S. (an example of this are Athletic Scholarships for Room & 板). These reduced rates and exemptions vary among countries and specific items of income. To see if your country has a tax treaty with the United States that may exempt you 从纳税，访问 美国国税局税务协定页面.To determine if your country has a tax treaty with the United States, view the 税收协定表.
如果你需要申请税收协定的优惠， you MUST have a 社会安全号码 (SSN) or an 个人税号 (它).
存档前:要保存的文档
- 表格W-2工资及税单: W-2 forms are mailed to current and former employees. 这张表格显示你有多少钱 earned last year and how much was taken out for taxes. 你只会收到这个 如曾受雇，请填写表格. Many employers allow you to print your W-2 online.
- 1042年代: The 1042-S form will only be given to nonresident alien students who have received scholarship or fellowship money that exceeds tuition and related fee charges. 你 will not receive a copy of the 1042-S form if you only have a tuition waiver on your 账户和不接受任何支票. 如果你 expect to receive a 1042-S form, wait until it is issued before filing your 纳税申报表.
- 表格1099(如适用): The 1099 form documents miscellaneous income. 例如，如果您有CPT授权 to work as an independent contractor, rather than as an employee of an organization, you might receive Form 1099 instead of Form W-2 to document your earnings.
- 护照.
- I-20 (F-1状态)或 DS-2019 (j - 1状态).
- 社会安全号码 or 个人税号 (无须提交表格8843).
- Address 信息(当前U).S. 地址和外文地址).
- U.S. 出入境日期 目前和过去访问美国.S. 你 can get much of your travel information 从在线I-94系统: http://i94.cbp.国土Safety部.gov/I94/.
- 学术机构 or host sponsor information (name, address, phone).
- 奖学金/奖学金授予信 (如果有的话).
- 的副本 去年的联邦所得税申报表，如果提交.