Income
Tax Information
for
U.S. Non-Resident Aliens
TAX
YEAR 2007
Filing
Deadline April 15, 2008
In
February and March 2008, staff members from the Controller's
Office will conduct tax information sessions to help you prepare
your tax returns. The tax sessions are designed to accommodate
students with F-1 visas as well as other visa types represented
on campus.
FEDERAL
TAX RETURNS
The
following is a federal filing requirement: If you have
lived in the United States on an F-1 visa for UP TO five calendar
years, you MUST complete and file Form 8843 – EVEN IF
YOU HAVE NO INCOME in the United States for tax year 2007!
If you have income, such as wages or scholarship, you
must file Form 1040NR or Form 1040NR-EZ
TOGETHER WITH Form 8843.
The following
are pdf files that you can download on your computer and fill
in electronically:
FORM
8843
Calendar
to calculate actual presence in the US
FORM
1040NR
FORM
1040NR Instructions
FORM
1040NR-EZ
FORM
1040NR-EZ Instructions
1040NR
TAX TABLE
NOTE:
Different rules and different Federal forms may apply to F-1
students who have lived in the United States for MORE THAN
five calendar years and to students with different visa types.
Students who have lived in the US for more
than five calendar years are considered "resident aliens"
for tax purposes. Here are the federal
tax forms those students should use - these are pdf files
that you can download on your computer and fill in electronically:
FORM
1040
FORM
1040 Instructions
FORM
1040A
FORM
1040EZ
When
you are done completing the Federal forms, please follow these
steps:
1.
Save your completed forms and print paper copies
2.
Sign and date the completed forms:
- page 1 of Form 1040NR-EZ
OR
- page 2 of Form 1040NR
OR
- page 2 of Form 8843 (you only need to sign this
form if you don't have income.)
3.
Attach a copy of your W-2 and/or a copy of your 1042-S forms
to the completed Form 1040NR or 1040NR-EZ (follow the
directions printed on Form 1040NR or 1040NR-EZ.)
4. Mail
the forms to:
Department
of the Treasury
Internal
Revenue Service Center
Austin,
TX
73301-0215
5.
If you owe money: Attach your check or money
order payable to: United States Treasury. Remember
to write your Social Security Number or your Individual Taxpayer
Identification Number on the payment.
6.
Remember to keep copies of your tax forms for your records.
OTHER
TAX RETURNS
After you have
completed your Federal tax forms, you must
begin the process of filing your State of Ohio ,
Ohio School District , and Regional
Income Tax Agency (R.I.T.A. = Oberlin) returns.
You can file these tax returns
electronically by going to the specific websites listed below.
CAUTION!
Your Federal tax return must be completed before you can begin
your Ohio tax return.
1. For the
Ohio tax return, go to
https://www.tax.state.oh.us/PROD/IFileWeb/
Select “Ohio
IT-1040 I-File.” Follow the directions on the website.
If
for some reason you cannot file your tax return electronically,
you may download the form here:
IT-1040-EZ Form (THIS IS THE PREFERRED FORM)
IT-1040
Form (DO NOT USE THIS ONE UNLESS SPECIFICALLY TOLD)
IT-1040
Instructions
These are pdf files that you can download on your computer
and fill in electronically, then print and mail to the State
of Ohio Tax Agency. The mailing instructions
are very similar to the ones posted above for Federal Tax
Returns. The mailing address is listed on Form IT-1040.
After you
finish your Ohio return, you will be asked whether you would
like to file a School District return. You may select “Yes”
or use the same link above to select “Ohio
SD-100 I-File.” Follow the directions on the website.
If
for some reason you cannot file your tax return electronically,
you may download the form here:
SD 100 Form
SD
100 Instructions
It is a pdf file that you can download on your computer and
fill in electronically, then print and mail to the appropriate
tax agency. The mailing instructions
are very similar to the ones posted above for Federal Tax
Returns. The mailing address is listed on Form SD 100.
2. For the
R.I.T.A. (Oberlin city) tax return, go to
http://www.rita.to/
Select “E-File.”
Follow the directions on the website.
If
for some reason you cannot file your tax return electronically,
you may download the form here:
Form
37A
Form
37A Instructions
You will be able to fill in this form electronically, but
the data cannot be saved, so you'll have to print the form
to mail it to the Regional Income Tax Agency.
The mailing
instructions are very similar to the ones posted above for
Federal Tax Returns. The mailing address is listed on Form
37A.
PLEASE
NOTE: If
you qualify for a refund from any of the tax returns that
you filed online (State of Ohio, Ohio School District, and
Regional Income Tax Agency), you will be asked to choose the
way your refund will be sent to you – for example, you
can choose to receive a check in the mail or you can choose
to receive a “direct deposit” into your bank account. Please
note that if you choose the “direct deposit,” you will be
asked to provide your bank account information – that
is, your bank account number and your bank routing number.
You must remember to bring this information with you to the
tax session.
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