FEDERAL TAX RESOURCES

NAFSA - TAX RESOURCES

NAFSA provides a guide designed to offer general guidelines for federal income tax obligations for international employees. Topics covered include:

• What is Considered Income
• What is a Tax Return
• Who Must File a Tax Return
• What is a "Non-Resident" Alien
• Determining Tax Residency
• Where to Get Help Locally
• Additional Internet Resources

Please find the link to the brochure at:

http://nafsa.org/_/Document/_/federal_tax_information.pdf

UNIVERSITY OF TEXAS – TAX RESOURCES

http://www.utexas.edu/international/taxes/ The University of Texas site for international student, scholars, researchers and other nonresident aliens. The use of this site is free.
This guide will help you to:

• Determine if you are required to file a tax return
• Determine which form or forms you should file
• Understand the filing instructions, and
• Prepare and submit your own federal tax forms

CINTAX – PAID TAX FILING SERVICE

http://www.cintax.us/ CINTAX is a self help program to assist international students and scholars in completing tax forms. The cost for an individual license is $39.

INTERNATIONAL STUDENT TAXES – PAID TAX FILING SERVICE

http://www.istaxes.com/index.html International Student Taxes is another self help program to assist international students and scholars in completing tax forms. The cost for services are listed on the site. Basic services at www.istaxes.com are:

• Form 1040NR-EZ - $19.99 - Nonresident Alien Tax Return
• Form 8843 - $9.99 - Must be filed by ALL International Students
• Form 843 - $9.99 - Refund for FICA taxes withheld in error
• Form 8316 - $9.99 - Supplemental Statement for Form 843
• Form W-7 - $9.99 - Application for Tax Identification Number (ITIN)

INTERNAL REVENUE SERVICE – OFFICIAL FEDERAL TAX WEBSITE

You may also wish to visit the official Internal Revenue Service website http://www.irs.gov. The Internal Revenue Service site also offers links to other tax preparation sites. All federal forms, including Form 8843, are available on the IRS site.

FORM 8843

Every student, scholar, researcher and dependent child or spouse is required to file this form even if no income was earned. This form may be found at http://www.irs.gov. Simply type 8843 into the search mechanism and you will be linked to the form. Additional guidance may be obtained at http://www.utexas.edu/international/taxes/.

Please keep in mind that all tax forms are required to be filed by April 15, 2008. Failure to do so may result in penalties. It is highly suggested that photocopies of all tax forms be kept, and all documents should be sent by certified mail with return receipt requested.

FEDERAL TAXES MAILING ADDRESS

Mail forms 1040NR-EZ, 1040NR and 8843 to:
Internal Revenue Service Center
Austin, TX 73301-0215

MISSISSIPPI STATE TAX RESOURCES

The Official Mississippi Tax Commission Site is: http://www.mstc.state.ms.us/

Individual Income Tax Forms for income earned in 2007 can be found here: http://www.mstc.state.ms.us/downloadforms/indiv/07indiv.htm This page has all Mississippi state tax forms which may be downloaded. You may also submit state tax questions by using the link at the bottom of the page.

In general, international students and scholars who resided in Mississippi from January 1, 2007 through December 31, 2007 are residents for tax-purposes and should fill out tax form 80-105 or 80-110.

• 80-105 - Resident Individual Income Tax Return: http://www.mstc.state.ms.us/downloadforms/indiv/07indiv/80105078.pdf
• 80-110 - Resident Individual Income Tax Return EZ Form: http://www.mstc.state.ms.us/downloadforms/indiv/07indiv/8011007.pdf
• Instructions for filling out forms: http://www.mstc.state.ms.us/downloadforms/indiv/07indiv/80100078.pdf

Students or scholars who lived in Mississippi for LESS than 12 months during 2007 are considered non-residents for tax-purposes and should fill out tax form 80-205.

• 80-205 - Non-Resident or Part-Year Resident Individual Income Tax Return: http://www.mstc.state.ms.us/downloadforms/indiv/07indiv/80205078.pdf
• Instructions for filling out form: http://www.mstc.state.ms.us/downloadforms/indiv/07indiv/80100078.pdf

*If you must file state tax forms from a state other than Mississippi, please visit that states website. Most sites may be accessed at www. (state's name) .gov.

Please keep in mind that all tax forms are required to be filed by April 15, 2008. Failure to do so may result in penalties. It is highly suggested that photocopies of all tax forms be kept, and all documents should be sent by certified mail with return receipt requested.