U.S. 税
Who must file tax forms for 2022 tax season?
Even if you did not earn any income, if you were physically in the U.S. 在1月11日至11日期间的任何时间都可以获得F - J身份. 1日和12月. 31, 2022 you're obligated to file a Form 8843 with the IRS (the Internal Revenue Service, 或国税局, 是美国.S. 税务机关).
Meanwhile, if you earned more than $0 of taxable U.S. source income, you may need to file a federal tax return with the IRS. Depending on your individual circumstances, you may also need to file a state tax return(s).
报税截止日期
4月15日, 2023 is the last day for residents and nonresidents who earned US income to file Federal tax returns for the 2022 tax year.
Who is considered Resident or Nonresident for Federal Tax 目的s
一般, most international students and scholars who are on F, J, M or Q visas are considered nonresidents for tax purposes. International undergraduate students on J-1 and F-1 visas are automatically considered nonresident for their first five calendar years in the U.S., whilst Scholars/研究ers on J visas are automatically considered nonresidents for two out of the last six calendar years in the U.S. 如果你去过美国.S. for longer than the five or two year periods, the 实质存在测验 将决定你的税务居住地.
如何报税
我们与……合作 Sprintax to provide you with an easy-to-use tax preparation software designed for nonresident students and scholars in the U.S. We (and all other university staff) are not qualified or allowed to provide individual tax advice.
在您登录到springtax之后, you will be asked a series of questions about the time you have spent in the U.S. 近年来. Sprintax will then determine your tax status. If it determines that you are a "nonresident alien" (NRA) for federal tax purposes, you can continue to use the software to respond to a series of guided questions. Sprintax will then complete and generate the tax forms you need to send to the tax authorities.
然而, if Sprintax determines that you are a resident alien for federal tax purposes, you won't be able to continue using the software.
免责声明: The 国际项目办公室 and University of Idaho are NOT permitted to assist any student/scholar with any IRS tax form preparation or tax related questions. The information provided is intended for your benefit. Any questions or concerns should be directed to Sprintax, a certified tax preparer or a local IRS field office.
Types of income statements issued by employers
| 表格名称 | 目的 |
|---|---|
|
W-2 |
“工资和税单.” A form issued annually by employers to report compensation income (must be mailed/provided by January 31). |
|
1042-S |
“外国人U”.S. 受扣缴的收入来源.用于报告的表格 (3月15日邮寄/提供):
|
|
1099R |
A 1099R is a refund given to persons who had income withheld as part of a retirement plan. Any disbursement from such a plan will result in a 10% penalty on the income tax return according to the amount of refund received. 这种形式在所有州都不常见, but may apply to some of our participants, 所以被包括在这个列表中. |
|
1099整数 |
A student is given this by a bank for interest earned on checking/savings accounts. This is not reportable income for nonresident aliens and therefore does not need to be included in the tax return process. |
|
1099年div |
Dividends and distributions on investments. 这是应报告的收入. |
|
1099G |
State income tax return received from the previous tax year. It is reportable income if it was used to lower a federal income earned from the previous tax year. (Students from India are not required to report this as income, since they are allowed to use the Standard Deduction and do not itemize their tax return using the state taxes as a deduction.) |
|
1099年misc |
Income earned from various other sources other than as an employee. For example student may have worked as an independent contractor while on Practical Training. 然而, 根据现行税法, nonresidents are to be issued Forms 1042-S in lieu of the 1099-Misc, 尽管很多人.S. companies are unfamiliar with this rule and will mistakenly issue the 1099-Misc. |