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									  TAX Workshop Feb 26, 2010
            Before having a seat…
 Please sign-in
 Pickup info at desk on how and where to change your
address if your address has changed
 If you worked at UNLV during 2009, and have not
received your W-2 Form, download in EQUUS (HR website)
 If you are on a treaty benefit exemption or have had tax
withheld from your scholarships during 2009, the 1042-S
forms were mailed to you on 2/10/2010.
Pick up your Windstar (FNTR) instructions
 Welcome and go ahead and get started!
  International Students and Scholars
  U.S. Taxing Authority is the Internal Revenue
  Service (IRS) 800-829-1040 (phone)
• It is your responsibility (not UNLV or the company that
  you work for) to file a U.S. tax return every year that you
  reside in the U.S.
• U.S. tax returns must be postmarked to the IRS by April
  15th of every year. (for 2010, deadline is April 15, 2010).
• If you do not file a tax return each year or you do not file
  on time, the IRS could assess back interest and penalties.
• Even if you are not working in the U.S., all nonresident
  aliens who are present in the U.S. under a F-1, F-2, J-1, J-
  2, M-1, M-2, Q-1, or Q-2 MUST file Form 8843 with the IRS
  each year.
• UNLV provides our international community with free tax
  software (Windstar FNTR) to help you prepare any tax
  forms needed to be sent to the IRS each year.
 Who is a Nonresident Alien?
• F-1 or J-1 Student who has been in the U.S.
  for less than 5 Years.
• J-1 Non-Student (Research Scholar,
  Professor or Short-Term Scholar) who has
  been in the U.S. for less than 2 years.
• If you are unsure of your tax residency,
  Windstar FNTR will determine that after you
  input your information.

 If you are a Resident Alien (based on the IRS substantial presence
  test) for tax purposes, you will not be able to use the FNTR
  software. Check out (click on efile) for other free
  online filing programs, or contact for
  referral to VITA. VITA is located on the UNLV campus and will
  prepare your tax return for free.
   Type of tax forms you may receive
• W-2 Form: Statement issued by your employer(s) of
  wages/compensation you received as an employee.
  Issued by the Payroll Dept in January for earnings paid to
  you during the previous calendar year.

• 1042-S Form: Statement issued by your employer or
  school. Represents wages/compensation you received as
  an employee of which no federal income tax was
  withheld on these earnings because you were eligible for
  a treaty benefit, or can represent taxable scholarships
  you received from UNLV of which either federal income
  tax was withheld at 14% tax, or no tax was withheld
  because you were eligible for a treaty benefit.

• 1098-T Form: Statement issued by your school of
  amounts paid for tuition and fees. Nonresident aliens are
  not able to use this form because they are not eligible to
  take any tax credit on their tax return (if you are a
  Resident Alien, you may be able to use this form when
  completing your tax return).
   Type of tax forms you may receive
• 1099-INT Form: Statement issued by your Financial
  Institution of interest income earned on deposits in
  banks, insurance companies, etc. Interest is not subject
  to income tax when earned by nonresident aliens with
  one exception. If the bank account is connected to a US
  trade or business, such as rental of US property, the
  interest is taxable.
  *The bank may have issued a Form 1099-INT to a
  nonresident account holder. IRS tax return reviewers
  ignore it for purposes of Form 1040NR (tax return). The
  nontaxable interest is disclosed in Question L on Form
• 1099-MISC Form: Statement issued by a company of
  income paid to you as an independent contractor, or misc
  income such as a prize or award. 1099-MISC Forms
  should not be issued to nonresident aliens (proper forms
  are either a 1042-S or include on employee’s W-2 form).
  If you receive a 1099-MISC, this must be included as
  income on your tax return (input into FNTR).
  Type of annual Tax Return Form to complete

• Windstar FNTR will determine the tax return forms that
  you need to sign and mail to the IRS
• The annual U.S. Tax Return Form for nonresident aliens is
  the 1040NR (long form) or 1040NR-EZ. There may be
  other attached forms that go along with your tax return
  however FNTR will complete all forms necessary.
• If you are a nonresident alien for tax purposes, you
  should not fill out a 1040 or 1040-EZ Tax Return Form as
  these should only be completed by Resident Aliens. If
  you have filled out one of these tax return forms in the
  past, your tax return may be incorrect.
• All tax return forms and instructions may be downloaded
  at the IRS website at although FNTR will
  complete the forms for you once you enter your
  Other helpful IRS Publications are:
  PUB 519 – U.S. Tax Guide for Aliens
  PUB 901 – U.S. Tax Treaties
       2009 Federal Tax Rate Schedule
                                  If taxable         But not over--   The tax is:              income is over--
The IRS publishes the tax
rates each year so that           $0                 $8,350           10% of the
individuals can compute their                                         amt over $0
estimated income tax. To
calculate the actual amount       $8,350             $33,950          $835.00 plus
of income tax due, you must                                           15% of the
complete an annual tax                                                amt over 8,350

return (1040NR or                 $33,950            $82,250          $4,675.00 plus
1040NREZ).                                                            25% of the
                                                                      amt over
• Tax Exemption for 2009                                              33,950
= $3650.00                        $82,250            $171,550         $16,750.00 plus

• Standard Deduction for                                              28% of the
                                                                      amt over
2009 (only available to India                                         82,250
students) = $5700.00              $171,550           $372,950         $41,754.00 plus
• Tax Treaties will also reduce                                       33% of the
your taxable income if                                                amt over
available for your situation
                                  $372,950           No limit         $108,216.00
                                                                      plus 35% of
                                                                      the amt over
                      Other Taxes

• Other Payroll Taxes in the U.S. other than Federal Income
  Tax are FICA (Social Security) Tax and Medicare Tax.
  Generally, nonresident aliens in F-1 or J-1 status should
  not have to pay these taxes. If your employer withheld
  FICA and Medicare tax from your wages, you may be
  eligible for a refund from the IRS. Check your W-2 form
  to be sure that there was no amounts in box 4 or box 6.

  *If this is your situation, pick up some information up
  front. The information will explain how to get these
  taxes refunded to you from the IRS. These forms are
  sent separately to the IRS from your Federal Tax Return.
Other new 2009 tax information
   Contact Info and Resources
• Debbie Honrath, Nonresident Alien Tax
   Student Services Complex (SSC-A 132C)
   Phone 702-895-0872
   Walk-in Hours:
   Tues & Thurs: 10 a.m. – 12 p.m.
   Wed & Fri: 11 p.m. – 1 p.m.
 U.S. Taxing Authority – Internal Revenue Service
  After you file your tax return, you can check the status of your tax refund at
  the IRS website located at:
  For additional information: Publication 519 – U.S. Tax Guide for Aliens

 U.S. Social Security Administration
Office Location: SSC-133
Student Services Complex (SSC-A) – 1st Floor, Room 132C
Same Building as Office of International Students & Scholars
Website Information
   Windstar FNTR

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