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Am I required to file a tax return

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					                        AM I REQUIRED TO FILE A TAX RETURN?

In order to determine if you are required to file a tax return, you need to answer two other
questions first.

1. Are you considered a Nonresident Alien or Resident Alien for tax purposes?
   The IRS divides everyone into two categories for tax purposes—resident and nonresident:
           Residents: all U.S. citizens, Lawful Permanent Residents (i.e., “green card” holders), and
           nonresident aliens for immigration purposes who have met the Substantial Presence Test
           (described below).
           Nonresident aliens: all others, regardless of immigration status.

    The Substantial Presence Test (SPT) is the way the IRS determines when nonresident aliens for
    immigration purposes have been in the United States long enough to be considered residents for tax
    purposes. To pass the SPT, one must be present in the United States for a total of 183 days, counted
    over a period of three calendar years. There are special rules for F-1 students and J-1 exchange
    visitors about days of presence in the U.S.

    You can determine if you qualify as a resident or non-resident for tax purposes:
             By using the CINTAX* software, or
             By visiting the IRS website:
    http://www.irs.gov/businesses/small/international/article/0,,id=96392,00.html

2. Did you earn income in the previous calendar year?
   Sources of income include on-campus employment, scholarships, fellowships, graduate
   assistantships, practical or academic training, and any compensation received for labor. The tax
   year you are reporting on is for the previous calendar year (January 1 to December 31).

   Using your answers to questions 1 & 2, you can determine if you need to file a tax return by
                                    checking the chart below:
      Nonresident Alien – earned income           Yes, you are eligible to use CINTAX* to
                                                  file your federal return (Form 1040NR or
                                                  Form 1040NR-EZ). You also need to file
                                                  your Missouri state return (MO1040 or
                                                  MO1040A).
      Nonresident Alien – no income               Yes, you should file the informational
                                                  Form 8843 (available at CINTAX* or IRS
                                                  website).
      Resident Alien – earned income              Yes, you should file your federal return
                                                  (Form 1040 or Form 1040-EZ) – cannot
                                                  use CINTAX. You also need to file your
                                                  Missouri state return (MO1040 or
                                                  MO1040A).
      Resident Alien – no income                  No.


* If you did not receive a CINTAX access code and would like to use CINTAX, please email
oiss@wustl.edu to request an access code.

Last Updated: 3/30/09

				
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