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Frequently Asked Questions for U.S. Tax Residents or Citizens
Do I have to file? A U.S. resident with $8,950 or more income (taxable fellowship and wages) must file a tax return with the federal government (Form 1040A or 1040EZ). If you had a minimum of $10,000 compensation (wage) income you must file New Jersey tax forms as well. New Jersey does not tax scholarship or fellowship income. Is there a tax workshop/information session this year? Yes, there will be a tax workshop for graduate student U.S. tax residents/citizens on Thursday, April 2, 2009 from 4:30 to 6:30 PM in Frist 302. Where do I file my return? U.S. residents should file their federal tax forms according to the IRS' instructions. Where do I file my New Jersey return? Information on where to file NJ tax forms can be found here. Why is travel reimbursement taxable? For students, including all graduate students, a payment for travel is considered scholarship/fellowship income just like a payment for room and board is taxable scholarship income. However if your travel expense is directly related to your employment, it is deductible, as is the case for any employee. Where can I get more information about the New Jersey property tax rebate? Go to our Property Tax Rebate page for information and instructions. You are eligible for this rebate ONLY if you live in
Can I deduct the cost of a computer? You can deduct "books, fees and other expenses required for your courses of instruction." If your computer is required for your courses, then the expense is deductible. I lost/never got my W-2, can I get another? Please complete the Payroll Office's "request for duplicate" form and submit it to their office. I believe my W-2 is incorrect, whom do I contact? Please contact the Payroll Office at payroll@princeton.edu or 258-3416. I don't understand my Form 1099, who can I ask about it? There is a University telephone number on the form (609.258.2349) which you can call and leave a detailed message. Please make sure to leave contact information so someone can return your call. I am now required to file as a U.S. tax resident under the substantial presence test, but I still received a form 1042-S. How do I declare my fellowship grants on the U.S. Form 1040A, if there's no line to put 1042-S information? Scholarship and fellowship grants appearing on a 1042-S form must be included in the total for “Wages, Salaries, Tips, etc.” on line 7 of Form 1040A. Also, enter “SCH” and the amount in the space to the left of line 7. Put an asterisk next to the “SCH”. At the bottom of the page, put an asterisk and write the following, “Although this scholarship income was reported on a 1042-S form, I am required to file as a U.S. tax resident under the substantial presence test.” EXAMPLE:
^ ^ ^ ^ ^ ^ ^ ^ ^ ^
I will not be able to file my taxes by the time they are due. How do I request an extension? If you are unable to meet the tax filing deadline, you can file Form 4868 to request an automatic six month extension. Please read the specific instructions included with this form, and note that it must be filed by April 15, 2009.
Do I have to file a tax return? As a non-resident you have to file a federal tax return if you received any taxable scholarship income or any wage income. If you received a Form 1042S or a W-2 you must file a federal tax return. If you had a minimum of $10,000 compensation (wage) income you must file New Jersey tax forms as well. New Jersey does not tax scholarship or fellowship income. I worked in New York last summer, do I need to file a New York tax return? As a nonresident of New York, you are not required to file a New York State nonresident or part-year resident income tax return if your New York adjusted gross income (which includes your New York source income) is $7,500 or less. So that means if I earned $7,500 or more working in New York for the summer that I have to file? Yes. But if I earned less than $7,500 I don't have to file? That's correct. Where do I file my return? File Form 1040NR-EZ and Form 1040NR at the following address:
Where do I file my New Jersey return? File NJ Forms according to the NJ Department of Treasury's instructions. What is my CINTAX password? If you are registered in Glacier (the software used by the Payroll Office to track status of nonresident aliens), you will be receiving an email from Glacier with a link to CINTAX. If you are not registered in Glacier, you can use Princeton's institutional access code. Call the Office of General Counsel at 8-2500, or email gcintern@princeton.edu to request the access code. I'm registered in Glacier but can't get access to CINTAX. Why not? One reason could be that nonresident aliens who have been in this country for more than five years are considered resident aliens for tax filing purposes, and cannot use CINTAX. If this is the case, you will not be given the option to use CINTAX when you log into Glacier, you must instead file resident forms which can be found by following the links on this website. If this is not the case, you can contact CINTAX at support@cintax.us to find out why you are unable to gain access. When is this year's workshop/tax information session? This year's workshop for nonresident alien graduate students from countries with treaties will be held on Tuesday, March 31, 2009 from 5:00 to 7:00 PM in Frist 302. A workshop for nonresident alien graduate students from countries without treaties will be held on Wednesday, April 1 from 4:30 to 6:30 PM in Frist 302. Undergraduate nonresident aliens with questions are welcome to attend either session. How do I determine my residency status? The IRS has a substantial presence test to determine whether you are considered a resident or nonresident alien. If you use CINTAX to prepare your tax forms, it will automatically determine your status when you answer questions regarding your length of stay in the United States. If CINTAX determines you are not a non-resident, you will need to complete tax forms as a U.S. resident, which cannot be done using CINTAX. There are advantages to filing as a resident. Social Security and Medicare taxes were withheld from my salary. Can I get this refunded? Yes. F and J visa holders are not subject to Social Security or Medicare taxes as long as they are considered a non-resident alien for tax purposes. Refund of these taxes may be requested from your employer. Or you may file Form 843 and Form 8316 for a refund from the IRS. Can I, as a nonresident, claim a dependent as a deduction? Only five countries allow you to claim spouses or children as dependents: Canada, Mexico, Japan, South Korea and India. How do I know whether my country of residence is a treaty country or a non-treaty country? Consult the tax treaty list, which shows those countries that have tax treaties with the U.S. and information about the terms of the treaty. For treaty purposes, what is important: my country of residency or citizenship? The country of which you were a resident immediately before coming to the U.S. I lost/never got my 1042S, can I get another? Please complete the Payroll Office's "request for duplicate" form and submit it to their office. I believe my 1042S is incorrect, whom do I contact? Please contact Diana Miles in the Payroll Office. I have a question about my travel Form 1042S. Contact Rich Olexa in Travel Accounting. I don't understand my Form 1099, who can I ask about it? There is a University telephone number on the form (609.258.2349) which you can call and leave a detailed message. Please make sure to leave contact information so someone can return your call. Can I deduct the cost of a computer? You can deduct "books, fees and other expenses required for your courses of instruction." If your computer is required for your courses, then the expense is deductible. What if I don't have a SSN or an ITIN? If you do not have a SSN (Social Security Number) or ITIN (Individual Taxpayer Identification Number), you will need to file paperwork requesting either one or the other along with your tax return. The federal government will then provide you with a SSN or ITIN, which you may use in future years. In order to obtain a SSN, you will need to complete Form SS-5, Application for a Social Security Card. In general, only noncitizens who have permission to work from the Department of Homeland Security can apply for a Social Security number. You also must submit evidence of your identity, age, and U.S. citizenship or lawful alien status.If you are not eligible for a SSN, then you must obtain an ITIN. You will need to compete Form W-7, which requires you to submit a notarized copy of your passport. Documents can be notarized at the Office of the General Counsel between the hours of 10AM to 12Noon or 2PM to 4PM. Along with Form W-7 you are required to submit a letter stating that you are not receiving income from the University or an outside source. To obtain this letter, please send an e-mail request to payroll@princeton.edu and put "ITIN Letter Request" in the Subject Line. For complete information and instructions on applying for an ITIN, please read the IRS instructions. I will not be able to file my taxes by the time they are due. How do I request an extension? If you are unable to meet the tax filing deadline, you can file Form 4868 to request an automatic six month extension. Please read the specific instructions included with this form, and note that it must be filed by April 15, 2009. The University of Texas has helpful information as well.
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