税务信息:学生
Foreign Students: Resident or Non-Resident Aliens for tax purposes
每年向联邦政府提交8843表: "Statement for Exempt Individuals and Individuals With a Medical Condition" must be submitted to the IRS each year (even if you received no income) if an individual is a nonresident alien for tax purposes and is present in the U.S. F-1 F-2下， J-1或J-2状态. 这不是所得税申报表. 表格8843是一个信息 美国政府要求的声明.S. 政府为持有特定签证的非居民外国人提供服务 types (including the spouses or dependents of nonresident aliens). 对学生来说， focus of the statement is the number of days they were preset in the US and the days that are exempt from counting in the substantial presence test (see Part 1 question 4).
有工作的学生: At the time of receiving an hourly job offer (SWA form) or a graduate student contract, the student will have their work eligibility verified by the 预算与分析 dept 作为I-9申请程序的一部分.(请参阅以下I-9表格部分.)下一步 for the student is to schedule a meeting with the Federal Compliance Mgr (who is also the NRA tax coordinator) to perform the substantial presence test, complete a W-4 form, and determine whether tax treaty benefits are allowed. 外国学生可以 be either a resident or a non-resident for tax purposes. 这个税种分类是 determined by the number of years in the US, and affects your tax rate.
免除某些税项: All individuals who are non-resident aliens for tax purposes and hold a F-1, J-1, M-1 or Q-1 visa are exempt from paying social security tax (also called FICA tax) and Medicare tax on their wages when you are engaged in activities that are allowed 在你的签证下. 这些税占你工资的7%以上. 豁免的定义见 税法第3121 (b)(19)条. 雇主通常不知道这个部分 of the tax law, and you should provide them with this information during the hiring 过程. If your summer employer, your OPT employer, or Tech's payroll department withheld those taxes from your paycheck check in error you should contact them and 要求退款. If they do not refund the taxes, you should apply to the IRS for 退款. Complete IRS forms 843 and 8316 for your refund request and mail them to 和你寄所得税申报表的地址一样. 一步一步的退款指南 流程如下: 一步一步指导申请退款
填妥的表格示例如下:
NRA学生奖学金/助学金/奖学金: 的 Federal Tax Compliance manager reviews grant and scholarship awards posted to the foreign student's account to determine whether a portion is taxable as income. 的 IRS guidelines on qualified and unqualified education expenses are applied to 学生的账户. 的 recipient will be notified if they have a tax liablity, and tax treaty benefits to avoid taxation will be granted based on the student's country 税务居民和他们的资格. 所有欠下的所得税都作为费用处理 记在学生的账上.
学生工作者
ag亚游集团App下载 will issue form I-9, Employment Eligibility Verification, to all graduate 并与在校大学生一起就业. 他们必须有一份完整的表格 第一天上班前的I-9.
学生工作者应审阅 形式说明 and determine which document(s) they will present to prove identity and work eligibility.
Bring original versions of the document(s), the I-9 form with section 1 completed, and your signed work authorization (or grad student contract, or one time pay document) to the 预算与分析 department in Brown Hall, Room 100. (注意工资单 department is no longer issuing I-9's to students working on campus)
所有员工都需要一张社会保障卡. 社会安全号码在 the card is used in the payroll and income tax filing 过程es.
If you do not yet have a social security card, you may still start work, and you will 收到薪水. You will be issued a temporary number that is used in the payroll 系统，直到你收到一个社会安全号码.
的 federal government's Social Security Administration (SSA) issues the card after you present the original versions of your identity and work authorization documents, 一份完整的申请. You may call them with questions: (800) 772-1213 的ir 最近的地点在阿尔伯克基.
Office hours and driving directions can be found on their web site: http://www.socialsecurityofficelocation.net/albuquerque-new-mexico-social-security-office-so897
准备年度所得税申报表
的 Tech payroll system withholds income tax from your paychecks, per government regulations
Once a year you complete a report called your 'tax return' that reconciles the tax that you owe to the amount that was withheld from your paychecks. 这些纳税申报表 are required for the State of New Mexico and the US federal government (IRS). 的 到期日是4月15日.
A free tax return preparation service called Tax Help New Mexico will prepare any student's tax returns if they are a US citizen or a resident alien for tax purposes. 有关地点和营业时间，请参阅他们的网站. http://www.cnm.edu/depts/taxhelp
活
A student who is participating in a 活 program (research experience for undergraduates) is given funding to cover tuition, living expenses, travel, and a personal stipend. 的 funds are posted to the student account, and the transaction is classified as a scholarship since no services are owed to the university. 纳税义务是 the same as other scholarships: a) citizens and resident aliens for tax purposes receive a 1098-T form at year end and calculate the taxable amount on their tax return, b) non-resident aliens have 14% income tax withheld from the nonqualified portion of payment in their student account and receive a 1042-S form at year end.
More detail is provided in the restricted funds document named “Budgeting, Pricing 以及收费赞助协议”.
的 business office sends the 1098-T tax form to US and resident alien students at year end that documents the tuition and qualified fee payments, and the scholarships 这些钱都打到学生账户上了.