International Tax Compliance Office

Fidel Center - Room 231 - Suite 233

Foreign Students: Resident or Nonresident Aliens for Tax Purposes

Nonresident Aliens - Submit form 8843 to the Federal Government each year:

This is a "Statement for Exempt Individuals 和 Individuals With a Medical Condition" 和 must be submitted to the IRS each year (even if you received no income) if an individual is a Nonresident alien 就税务而言 和 is present in the U.S. 下 F-1, F-2, J-1, or J-2 status.

This is not an income tax return. Form 8843 is an informational statement required 由美国.S. Government for Nonresident Aliens holding certain visa types (including the spouses or dependents of Nonresident aliens). For students, the focus of the statement is the number of days they were present in the U.S. 和 the days that are exempt from counting in the substantial presence test (see Part 1 question 4).

International Students with Jobs:

At the time of receiving an hourly job offer, the Student will obtain a Student Work Authorization (SWA) form or a 研究生 Student contract. 的 student will have their work eligibility verified by the Compliance Analyst in the E-Verify system as part of the I-9 process. (See the section below on the I-9 process)

Once you have your job offer, 的 first step you take is for the student to schedule a meeting with the Compliance Analyst. 的 Compliance Analyst will then send you a link to the GLACIER Tax Compliance software. You will need to fill out compliance 形式在线. When the form is filled out, make an appointment with the Compliance Analyst who will perform the substantial presence test, complete a W-4 form, 和 determine whether tax treaty benefits are allowed. Foreign students may either be a "Resident" 就税务而言 or a "Nonresident" 就税务而言.  This tax classification is determined by the number of years in the US, 和 will determine your tax rate. 

Exemptions from certain taxes for Students

All individuals who are Nonresident aliens 就税务而言 和 hold a F-1, J-1, M-1 or Q-1 visa are exempt from paying social security tax (also called FICA tax) 和 Medicare tax on their wages when you are engaged in activities that are allowed 下 你的签证. 的se taxes are over 7% of your wages. 的 exemption is defined in section 3121 (b) (19) of the tax law. Employers often are not aware of this section of the tax law, 和 you should provide them with this information during the hiring process. If your summer employer, your OPT employer, or Tech's Payroll department withheld those taxes from your paycheck in error you should contact them 和 ask for a refund. If they do not refund the taxes, you should apply to the IRS for a refund. 完整的 IRS forms 843 和 8316 for your refund request 和 mail them to the same address you mailed your income tax return.

A step by step guide to the refund process is 在这里:

Step by step guide to request a refund

Examples of completed forms are 在这里 和 在这里.

NRA Student - Scholarships/Grants/Fellowships:

的 Federal Tax Compliance Analyst reviews grant 和 scholarship awards posted to the foreign student's account to determine whether a portion is taxable as income. 的 IRS guidelines on qualified 和 unqualified education expenses are applied to the student's account. 的 recipient will be notified if they have a tax liability, 和 if they are allowed a tax treaty a benefit to avoid taxation will be granted based on the student's country of tax residency 和 their eligibility. 所有所得税 owed are processed as a charge to the student's account.

Form I-9: Employment Eligibility Verification

• 365彩票在线过滤 will issue Form I-9, Employment Eligibility Verification, to all graduate 和 下graduate students with campus employment. 的y must have a completed form I-9 before their first day of work.
• NMT participates in E-Verify - a system that is operated by the Department of 首页l和 Security (DHS) 和 the Social Security Administration (SSA) to electronically verify the employment eligibility of newly hired employees. 
• 的 student worker shall review the form instructions 和 determine which document(s) they will present to prove identity 和 work eligibility :
• List of Acceptable Documents for I-9

• Bring original versions of the document(s), 和 your signed work authorization, Grad student contract, or one time pay document to the Compliance Office in Fidel Center Room 231 - Suite 233. 

Application for a Social Security card:

SS-5形式

• A social security card is required for all employees. 的 social security number on the card is used in the payroll 和 income tax filing processes.
• If you do not yet have a social security card, you may still start work, 和 you will receive up to 3 paychecks. 的 Compliance Office will issue you a temporary number that is used in the payroll system until you receive a social security number.
• 的 federal government's Social Security Administration (SSA) issues the card after you present the original versions of your identity 和 work authorization documents, 和 a completed application. You may call them with questions:  (800) 772-1213 their nearest location is in Albuquerque.
• Office hours 和 driving directions can be found on their 网站

Annual Income Tax Return Preparation

• 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 和 the US federal government (IRS). 的 due date is April 15th.
• All International student who are in Nonresident Alien status as determined by the Compliance Analyst are Required to file a 1040NR tax form. All other tax forms (1040 or 1040EZ) are for U.S. Citizens, Residents 和 Green card holders only 和 filing this type of form will take you out of Compliance with the Internal Revenue Service.
• 的 Compliance Analyst alongside 的 Center for Student Leadership 和 Engagement Office will offer a special International tax software license usage that will assist all Non-resident Alien students with preparation of your Federal tax return
• 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 就税务而言. See their web site for locations 和 operating hours. 

研究 Experience for 本科s (REU) Program

A student who is participating in a REU program (research experience for 下graduates) is given funding to cover tuition, living expenses, travel, 和 a personal stipend. 的 funds are posted to the student account, 和 the transaction is classified as a scholarship since no services are owed to the university. 的 tax obligation is the same as other scholarships: a) citizens 和 resident aliens 就税务而言 receive a 1098-T form at year end 和 calculate the taxable amount on their tax return, b) Non-resident aliens have 14% income tax withheld from the Non-Qualified portion of payment in their student account 和 receive a 1042-S form at year end.

More detail is provided in the restricted funds document named “Budgeting, Pricing 和 Charging Sponsored Agreements"

1098T Compliance- Reporting Tuition Payments

的 business office sends the 1098-T tax form to US, Green Card holders 和 Resident Alien students at year end that documents the tuition 和 qualified fee payments, 和 the scholarships funds that were posted to the student account.

Students who are classified as Nonresident Alien 就税务而言 DO NOT  qualify to receive this document 和 will not be issued a 1098-T statement.

Students who are classified as Resident Aliens 就税务而言 must request the 1098-T at the Compliance Office before January 25th of the New Year.

1098-T procedures are documented 在这里 (PDF)

You may contact the Compliance Office at - 575-835-5122 - Fax-575-835-6177