- Date: Wednesday 26 February 2014
- Duration: 1h
- Location: MIT, Cambridge, MA
Slides are available here.
Thomson Reuters Foreign National Tax Resource
Thomson Reuters Foreign National Tax Resource (formerly Windstar) is a tax-related website containing detailed information about Federal taxes, State taxes, residency for tax purposes, tax treaties, frequently asked question and much more.
Create an account on the website (New Users) and fill the form. The access code is on the ISchO website.
Do not lose your username/password, you can only create one account per email, and you cannot change it
- For using the tool, click on Prepare tax return 2013.
- For help about the tool, click on Tax resources and Q&As.
- For help about the taxes, click on What You Need To Know About How the United States Taxes Income*.
ISchO tax website
On the ISchO tax website, category Tax Publications and Resources for International Scholars, section Internal Revenue Services (IRS) publications, 2 useful documents: "Tax Guide for Aliens" and "US Tax Treaties". However, too complicated, refer to Tax Resources and Q&As instead.
MIT does not have tax specialists but some are recommended on the website.
Filling a tax return means Complete and submit the tax form
What if...
- I received no funding from a US source in 2013 → I have to file a tax return
- I have already left MIT and I'm back in my home country now → I have to file a tax return
Types of taxes
- Federal US Fovernment income tax
- Commonwealth og Mass (or other state)
- FICA (Social Security and Medicare)
If you receive a paycheck in the US, these types of taxes are likely taken out each month/week (withholding).
Residency status
In general, J-1 Scholars are non-resident aliens for two calendar years. The sorftware will ask for the immigration status and will know wheter one is a resident or non-resident.
Family issues
Generally, non-resident aliens can't claim their family members as dependents. They have to get an SSN or ITIN.
Non-resident aliens who are married to other non-resident aliens cannot file a joint tax return.
Deadlines
If you did not receive any US-source income and you are on a F or J, you must file Form 8843 by 16 June 214.
We are currently filling tax forms for period from 1 January 2013 to 31 December 2013.
Completing the tax return
J-1 Scholars at MIT are considered "Teacher or trainee" on the IRS website.
Only complete the first three sections: the front-matter, the part 1 and the part 2. Do not forget to sign the form.
SSN or ITIN
Anyone without US-source income or who will only file Form 8843 does not need an ITIN or SSN to submit Form 8843.
If you are eligible for SSN, do not apply for ITIN.
J-2 spouse who has work permission should apply for SSN.
Mailing address
Department of the Treasury Internal Revenue Service Austin, TX 73301-0215
One separate envelope per family member who is filling Form 8843.
Keep copies of everything you send for your own records, especially if you plan to apply for a green card.
Massachusetts State Tax Form
No US income → no need to file a MA tax form.
Form 1099-HC
Applies only if one has a health plan in the US.
Change in Residency Status
Make sure to notify the MIT Payroll ffice of your change in residency status (Non-resident to resident alien).