For more information, see also: Taxes in the U.S. |
|---|
- Can BERKELEY INTERNATIONAL OFFICE help me file my taxes?
- Am I required to file taxes?
- How can CINTAX help me file taxes?
- How do I access CINTAX?
- Does CINTAX offer software support?
- Do I qualify as a resident alien or non-resident alien for federal tax purposes?
- I'm an F-1 or J-1 student and I had no U.S. earned income or scholarships for 2008. Do I need to file?
- I only arrived in the U.S. in December of 2008 and I didn't work. Do I still have to file Form 8843?
- If I work in January and February of 2008 but return to my home country in June 2008, do I still have to file taxes in the United States?
- What should I do if I didn’t receive Form W-2 from my employer(s).
- Who will receive the form 1042S from the University?
- What should I do if I didn’t receive Form 1042S from the University?
- Can I submit my tax forms electronically through CINTAX?
- Do I have to file taxes with the state of California?
- Do I have to file taxes in California if I did not earn income?
- What are the consequences of not filing?
- Where can I get more information?
1. Can Berkeley International Office help me file my taxes?
Berkeley International Office staff are not tax experts and cannot provide tax advice. To assist our clients, Berkeley International Office has purchased CINTAX. CINTAX is a user friendly tax preparation software created specifically for international students and scholars. The CINTAX program will help you navigate U.S. federal tax forms, residency status, tax treaties, exemptions, and deductions. CINTAX is being made available at no cost to you and is accessible from around the world. Berkeley International Office will not make available any Federal or State paper tax forms at the Berkeley International Office or at any of the workshops we will be offering.
2. Am I required to file taxes?
International students and scholars who have been in the U.S. for any portion of a calendar year must file some sort of U.S. annual tax report by the following year's tax filing deadline. International students and scholars should access CINTAX to determine their tax filing requirement. You may be required to file taxes with the State of California as well. Please refer to question 11.
Income that is taxed includes wages, scholarships and earnings on investments. (A complete list of taxed income may be found in IRS and state tax guides.) The most common type of income is wages; the money withheld from each paycheck is an estimated payment of the federal and state income tax obligation. This money is sent by the employer to the IRS and Franchise Tax Board in the employee's account (the account number is the Social Security number). Taxable scholarship payments may have some amount withheld just like wages. Investment income (not including bank interest) rarely has an amount withheld in advance, the applicable tax is paid when filing one's tax forms.
3. How can CINTAX help me complete my tax forms?
CINTAX is a comprehensive tax preparation program that:
- Calculates the substantial presence test to determine the foreign national's U.S. residency status
- Checks each type of payment against any applicable tax treaty to ensure that the individual takes advantage of any tax treaty benefits
- Checks to see if the individual is eligible for "away-from-home" expenses (if he or she) has been in the U.S. for less than 12 months)
- Completes the correct U.S. income tax form - either Form 1040NR or Form 1040NR-EZ
- Prepares any additional statements or attachments, as applicable - Form 2106, Form 8843, Schedule C, and/or Scholarship/Fellowship Grant Statement
- Prints the tax return and all additional attachments (please note, the IRS does not allow nonresident aliens to file a tax return electronically)
- Provides detailed instructions about how, when and where to submit the tax return, as well as information about the documents necessary to attach and complete the tax return filing process
4. How do I access CINTAX?
There are two ways to access CINTAX:
- If you have already created a GLACIER account, you can access CINTAX through GLACIER. The GLACIER administrator will email you with instructions once the University produces the 1042-S tax form in March. By accessing CINTAX through GLACIER, all of the information you already inputted into GLACIER to determine your tax status will be automatically transferred.
- If you do not have a GLACIER account, request a login from Berkeley International Office following the steps below. We will respond to your email with a unique log in. To avoid identity theft and protect your personal information, do not share this log in or leave it in public.
- Send an email to cintax@berkeley.edu
- In the subject line, enter CINTAX Access Code Request
- If you are a STUDENT, request the Access Code in the email and include your name and student ID number.
- If you are a VISITING SCHOLAR, request the Access Code in the email and include your name and SEVIS ID number (upper right corner of your DS-2019).
- If you are an H1B or TN VISA HOLDER, request an Access Code in the email and include your name and on campus employer.
- If you are a F-2 or J-2 DEPENDENT, request the Access Code in the email and include your name, SEVIS ID number, and the name of your F-1 or J-1 spouse.
Caution: Before using CINTAX, make sure you have all W-2 or 1042-S forms from institutions where you worked or were awarded honorarium, stipends, or fellowships in 2008.
5. Does CINTAX offer software support?
Yes, you can contact the CINTAX Support Center by sending an email to support@cintax.us.
Please note that the CINTAX Support Center CANNOT provide tax advice or tax consulting services; CINTAX can only assist with technical problems or questions or provide clarification as to how CINTAX handled a particular situation. If you need more assistance with how to respond to the questions on the previous screens, you may wish to contact a tax professional.
6. Do I qualify as a resident alien or non-resident alien for federal tax purposes?
The CINTAX program will ask you a series of questions based on the substantial presence test to determine your residence status for federal tax filing purposes. If you qualify as a non-resident alien for tax purposes, you can use the CINTAX program to assist you with tax filing. If you qualify as a resident alien for tax purposes, you cannot use CINTAX but you can file taxes with a tax preparation company such as H&R Block. Tax treaties do not apply to individuals who qualify as resident aliens for tax purposes. Resident aliens file taxes in the same manner as U.S. citizens.
7. I'm an F-1 or J-1 student and I had no U.S. earned income or scholarships for 2008. Do I need to file?
Yes. You must file IRS Form 8843. Dependents in F-2 and J-2 status must also file Form 8843. You can complete this form by using CINTAX.
8. I only arrived in the U.S. in December of 2008 and I didn't work. Do I still have to file Form 8843?
Yes. If you were in the U.S. even 1 day in 2008, you must file Form 8843.
9. If I worked in 2008 but return to my home country, do I still have to file taxes in the United States?
Yes, all individuals who were present in the United States must file a tax report for that year. Ask your employer to mail your W-2 form to your home country address. If you overpaid federal tax, the IRS can mail your refund check overseas.
10. What should I do if I didn’t receive or if I lost the form W-2?
If you have not received Form W–2 or Form 1099–R, or received an incorrect form or information, contact your employer/payer. You may not have received your form because of an incorrect or incomplete address. Be sure to verify the address used if already mailed. If the form was returned to your employer/payer because of an incorrect address, or never mailed, and the employer/payer intends to issue or re-mail, allow a reasonable amount of time for this action to occur before calling the IRS for help. Students or scholars who were employed at UC Berkeley and did not receive their W-2 Form should contact the payroll office.
If you have requested the W-2 from your employer but have still not received your Form(s) W-2, the IRS will help you obtain the missing forms. Call 1–800–829–1040. Be prepared to provide your name, address (including zip code), phone number, Social Security Number, and dates of employment and the name, address (including zip code), and phone number of the employer/payer. For additional information, see Tax Topic 154, "Form W-2 - What To Do if Not Received" on the IRS website.
11.Who will receive the form 1042S from the University?
- A student or scholar who was employed and was exempt under a tax treaty will receive a 1042S.
- Any nonresident alien student or scholar who received a taxable fellowship/ award/stipend will receive a 1042S
- Any nonresident alien who received a non-employee service payment will receive a 1042S
12. What should I do if I didn’t receive Form 1042S from UC Berkeley?
The UC Berkeley payroll office will distribute Form 1042S by March 15. If you expect to receive a Form 1042 and have not received it by March 15, please contact the Payroll Office. Not all students and scholars will receive a Form 1042S.
13. Can I submit my tax forms electronically through CINTAX?
No, nonresident aliens cannot file tax reports electronically. Once you supply CINTAX with all of the requested information, CINTAX will auto-fill the appropriate tax forms. To complete your tax filing requirement, you must print the forms and mail them to the address provided by CINTAX. The address will depend on the form you are filing. California state taxes must be filed with the California Franchise Tax Board. The address is available on the appropriate California tax form.
14. Do I have to file taxes with the state of California?
The State of California (through the Franchise Tax Board) requires an annual report of income, and assesses tax on the same type of income that is taxed by the federal government. Individuals who earned less than the minimum filing requirement do not have to file however if any tax was withheld by the employer the individual would want to file a return in order to be refund for the withholding. For more information on the minimum filing requirement, please visit http://www.ftb.ca.gov/individuals/faq/filing.html.
Persons file as "resident" or "non-resident" based upon their circumstances. Persons on temporary visas, (e.g., F and J) and who intend to return home, may choose to file as non-residents for tax filing purposes even when they have lived in California for the entire year. Persons who live in California during an entire calendar year may file as a resident for tax purposes. Persons who move into California during a calendar year are expected to file as non-residents. The deadline to file California State Taxes is April 17.
15. Do I have to file taxes in California if I did not earn income?
Unlike federal rules, California does not require an annual tax report from those who made less than the minimum filing requirement or had no income at all. Visit the Filing Requirements section of the California Franchise Tax Board for more information: http://www.ftb.ca.gov/individuals/faq/filing.html A California Franchise Tax Board representative will attend the March and April tax workshops. Please see the schedule below. Those whose California state tax filing status is resident, file California tax form 540.
A California Franchise Tax Board representative will attend the March and April tax workshops. Please see the schedule below.
16. What are the consequences of not filing?
Payment of income tax due is not voluntary, it is required by law. One of the conditions of your visa is to comply with US law. If you owe taxes and don't file, The IRS can assess penalty and interest and seize U.S. bank assets for repayment. Fines and penalties can often amount to more than the original tax debt.
There can also be immigration consequences for failing to file taxes. Applicants for permanent residency "green cards" are frequently asked to show proof of tax filing for previous years in the U.S.
17. Where can I get more information?
BERKELEY INTERNATIONAL OFFICE General Tax Information:http://internationaloffice.berkeley.edu/multiple_use/taxes.php
University of Texas at Austin Guide for Nonresident Aliens
http://www.utexas.edu/international/taxes/
Internal Revenue Services:
http://www.irs.gov
(800) 829-1040
California Franchise Tax Board:
http://www.ftb.ca.gov
(800) 852-5711
On Campus Tax Assistance
The ASUC Legal Clinic will offer tax assistance on an appointment basis to students and scholars starting in the month of March. Contact the ASUC Legal Clinic to set up an appointment by calling (510)-642-9986 or visiting their website at http://www.ocf.berkeley.edu/~slc/ .
Tax Preparation Services for Resident Aliens
TurboTax software: http://turbotax.com
H&R Block: http://www.hrblock.com/
Jackson Hewitt Tax Service: http://www.jacksonhewitt.com
Optional CINTAX Introductory Workshop
Berkeley International Office will present optional introductory workshops in to help you learn about the CINTAX program. The workshop will also feature a speaker from the Caifornia Franchise Tax Board who will go over California taxes in detail. These meetings are NOT intended to help you fill out your federal tax forms or to give individual tax advice. The workshop will cover the following topics:
- General overview of the U.S. tax system: its function, basic terminology and timelines
- Presentation of the CINTAX interface: what it looks like and what to expect
- Directions on how to get your CINTAX password (note: these directions will also be posted on our web site. Passwords will NOT be given out during the workshop).