Tax Information for
International Students & Scholars
at Old Dominion University
Request a CINTAX Password
Additional Information
Please read through this information and refer to it as needed as you complete your form(s); AT THE VERY LEAST, you are asked to read through the following section in green text. There are also details about informational tax sessions below.
All F-1, F-2, J-1 and J-2 visa holders who were physically present in the US any time between January 1, 2008 and December 31, 2008 must complete and submit some type of 2008 federal tax form. The number and type of form you must complete depends on if you earned income during 2008, the type of income you received, the length of time you have been physically present in the US and other factors.
Taxes are often complicated, even for U.S. citizens. Please be advised that the staff of the International Students and Scholars Office does not specialize in international tax law and can not answer specific questions regarding your individual tax filing requirements.
ISSS has purchased a software system, CINTAX, to assist you with determining which form(s) you are required to submit. More information about CINTAX is below.
What is a Tax Return?
In the US, federal and state income taxes are prepaid by each employer based on the "estimate" of taxes you may owe indicated at the start of employment on the Form W-4. This is an estimate and so special forms must be filled out to make sure that the proper amount of taxes was paid; therefore, the tax return is the annual form used to do this check. The federal tax return must be completed and submitted to the Internal Revenue Service (IRS). State tax returns must be submitted to any states in which you received income in 2008. In some cases, filing the tax return results in a refund because the employer paid (withheld) too much to the government. However, sometimes a taxpayer does not have enough tax withheld (paid to the government) throughout the year, so you may need to send a payment to the IRS with your tax return. Occasionally, the total taxes withheld match the amount due, so no money is due by either the taxpayer or the IRS.
When must I complete and submit my tax return?
Your forms must be submitted to the appropriate agency by the following dates:
- April 15, 2009: if you earned income in 2008, all federal tax forms
- May 1, 2009: if you earned income in 2008, all state tax forms (may vary from state to state)
- June 16, 2009: if you did not earn income in 2008 or if you are filing from outside the US
Who Must File a Tax Return?
Generally, anyone who has earned income while in the US must file a tax return. However, all F-1 and J-1 students and scholars and their F-2 and J-2 dependents are required to complete and submit at least one tax form. Taxpayers are divided into two general categories for tax purposes: residents and nonresidents.
How do I determine my tax residence category?
For those who have completed the employment paperwork to begin your employment at ODU or ODU Research Foundation (ODURF), your tax residency was determined at the time you completed the W-4. However, CINTAX should help you determine your tax residence status if you don't know.
Tax nonresidents are taxed only on their U.S. income and usually complete Forms 1040NR or 1040NR-EZ.
All individuals in F and J visa statuses-including spouses and young children-filing as nonresidents for tax purposes are required to file a Form 8843 - Statement for Exempt Individuals. Filing this form does not mean you are exempt from taxes; it means you are exempt from counting days of physical presence in the U.S. to determine if you are to be taxed as a resident or a nonresident. Keep in mind that even if you have not earned any income, you are still required to complete and submit the Form 8843 only. For additional information regarding completing Form 8843, see the CINTAX instructions below or view the form online.
Tax residents are taxed by the U.S. on their worldwide income and generally complete the Form 1040-EZ or the 1040 and any other required forms. Some examples of a resident for tax purposes are:
· F and J students (and their dependents) who no longer qualify as "exempt individuals" as they have been physically present in the US over more than five tax years
· J scholars (and their dependents) who no longer qualify as "exempt individuals" as they have been physically present in the US for more than two out of six tax years
· foreign nationals in any other visa status who are physically present in the US for 183 days or more in any three-year period
What documentation do I need to collect before I begin?
If you earned or received income in the US, you are required to gather official documentation from various sources in order to complete the tax forms. Any of the following may be sources of U.S. income for which you have documentation:
- on-campus employment
- scholarships
- fellowships
- graduate assistantships
- stipends
- practical training (F-1)
- academic training (J-1)
- any compensation received for labor
"Income" is not limited to a paycheck; it can also be a portion of a scholarship that includes housing or living expenses. Some examples of this official documentation are a Form W-2 from your employer, Form 1042-S from Old Dominion University and/or another academic institution you attended in 2008, Form 1099 from your bank for interest earned on an account or any other forms showing income, etc. Additional information about this documentation can be found on the IRS web site.
Form W-2
Students and scholars who received taxable income during 2008 from ODU or ODURF should receive at least a Form W-2 which shows the wages you earned and taxes ODU withheld. The W-2 forms were mailed on or before January 31, 2009. You can also view your tax withholdings and information on LeoOnLine. (NOTE: This is a good reminder that your Permanent address on LeoOnline and your SEVIS addresses need to be maintained.) If you did not receive one from ODU, visit the ODU Payroll site. If you did not receive one from ODURF, contact a representative from their Human Resources office.
Form 1042-S
Students who received a scholarship or fellowship from ODU or ODURF in 2008 will get a Form 1042-S which shows the amounts paid to foreign students, trainees, teachers and researchers. This form will be mailed on or around March 15, 2009. If you expect to receive a Form 1042-S, you cannot begin your tax forms until after you have received the form. If you did not receive one, visit the ODU Payroll site. If you did not receive one from ODURF, contact a representative from their Human Resources office.
CINTAX
CINTAX will assist you in determining whether you are considered a nonresident or a resident for tax purposes. If you are considered to be a tax nonresident, it will help you complete the required federal forms which you must print, sign and mail with supporting documentation. If you are determined to be a tax resident, then you will complete resident tax forms on your own.
In addition, if you have earned income in Virginia (or any other state) in the 2008 calendar year, then you will also be required to complete and submit a 2008 Virginia State tax form (or other state forms) separately. If you are a tax nonresident, then the federal forms you prepare through CINTAX will help you complete most of the state tax return as well. Virginia tax forms can be accessed online; you can easily search for other states' tax sites via the internet.
While CINTAX is not an option for all of our students and scholars as some are determined to be tax residents; however, it will assist the majority of our international community as most students and scholars file nonresidents tax returns. Furthermore, it will determine tax resident or tax nonresident, which is generally the most complicated step in deciding which tax returns to complete and submit.
Still uncertain? Attend an ISSS Tax Information Session.
Information sessions will be designed to provide you a basic understanding of tax returns, along with the vocabulary and other information to assist you in filing your taxes. Please note that the staff at ISSS is unable to provide any information on how to complete individual tax forms.
ISSS Tax Information Session #1
When: Thursday, February 26
Time: 2 p.m.-3 p.m.
Where: Room 2134, Dragas
ISSS Tax Information Session #2
When: Thursday, March 19
Time: 10 a.m.-11 a.m.
Where: Room 2134, Dragas
ISSS Tax Information Session #3
When: Tuesday, April 7
Time: 10 a.m.-11 a.m.
Where: Room 2134, Dragas
Can I hire someone to prepare my tax forms for me?
Absolutely! Students and scholars who have more complicated tax cases or simply want assistance in completing their tax forms can pay a tax service provider or a tax consultant.
Tax consultants and tax attorneys
You also have the option of hiring a lawyer to assist you in reporting your taxes and to file your forms. A listing can be found in a phone book under "Taxes." If you choose to hire a private agency or lawyer, we strongly recommend that you make certain they specialize in tax issues unique to foreign nationals.
Where can I get more information?
A section of the IRS web site is dedicated specifically to assisting international students and scholars with their federal tax returns. There is also a Norfolk office of the IRS where you can get assistance.
Disclaimer
Information presented in this handout is not intended to be nor should it be viewed professional tax advice. While ISSS has arranged for CINTAX and tax information sessions, international students and scholars must choose how they wish to complete and submit tax forms as it is their own responsibility to meet all tax filing obligations. International students and scholars are encouraged to follow CINTAX instructions to prepare federal forms online and/or consult the US Internal Revenue Service (IRS), local and state tax agencies and tax professionals for advice and guidance regarding their individual tax situations.
