Miami University
Frequently Asked Questions – Filing 2014 Tax Returns

DISCLAIMER

 

FILING TAX RETURNS

U.S. TAXATION

 

What documents do I need to complete my

tax forms?

Tax and Miami University Terminology

 

Overview of U.S. taxation

 

I completed my tax return and already mailed
it in. Now I have received a 1042-S from
Miami University. What should I do?

What is income?

 

IRS resources for international students and
scholars

 

 

What happens if I fail to file my taxes?

DO I HAVE TO FILE TAXES?

 

Can I file my taxes from abroad?
Do I have to file a tax return?

 

SSN/ITIN

Since I already had taxes withheld from my

paychecks, do I need to file a tax return?

 

Do I need an SSN or ITIN to complete my tax

returns?

 

My U.S. income is not taxed due to a tax treaty

with my country. Do I still have to file a tax
return?

 

What is I do not have an SSN or ITIN at the

time I file my tax documents?

 

 

Can I obtain ITIN’s for my dependents?
What is IRS Form 8843?

 

Can I apply for an ITIN when I am not in the

U.S.?

Do I need to file IRS Form 8843 for my U.S.

citizen child?

 

 

Tax numbers for state taxes

Why can’t anyone give me a direct answer to

the question “What should I put in this box on
my tax return?”

 

TAX REPORTING DOCUMENTS

 

Should I receive any tax reporting documents?

 

I received funding from a U.S. source. What

tax reporting document(s) should I receive?

Can I e-file my tax return?

 

Do I have to file any other tax documents?

 

The W-2 or 1042-S that I received lists

incorrect information. How can I obtain
corrected documents?

FNTR TAX PREPERATION SOFTWARE

 

What is FNTR?

 

My immigration status is sponsored by

Department of State/Fullbright/IIE. Can I
use FNTR?

 

I received a 1098-T. What is it? Does this

mean I have to file a tax return?

 

 

I have not received my W-2 or 1042-S. What

should I do?

How do I access FNTR?

 

How do I access the extensive tax information

resources after I log in to FNTR?

 

Will I receive a Form 1042-S?

 

I received a tuition waiver from Miami

University. Will I receive a W-2 or 1042-S?

FNTR asks for the name of my program
director. Whom should I list?

 

 

I am Canadian and I need information to

complete a TL11A.

To whom should I refer questions about FNTR
functions?

 

 

REFUNDS

What are the technical requirements for using
FNTR?

 

What is the best method for receiving my tax

refund?

 

TAX RESIDENCY STATUS

 

Where is my federal refund? I filed for a

refund of overpaid taxes, but have not
received the payment yet.

What is the difference between a Nonresident

Alien (NRA) and a Resident Alien (RA)?

 

 

How do I know if I am considered a NRA or RA?

 

I overpaid Social Security and Medicare taxes.

Am I eligible for a refund of what I overpaid?

Can I use FNTR to complete my tax returns if

I am an RA?

 

 

RESOURCES

Can I keep my NRA status permanently?

 

Address and helpline for Federal Tax

Assistance

DUE DATES FOR TAX FORMS

 

How soon should I file my taxes?

 

Information for Ohio and School District

Tax Assistance

Is it possible to file for an extension of my

deadlines?

 

 

Information for local municipal (RITA) Tax

Assistance

What happens if I didn’t file taxes last year?

 


DISCLAIMER

By using these tax assistance programs, you acknowledge that Miami University is not liable for any errors and incidental or consequential damages in connection with furnishing, performance or use of these on-line systems, on-line HELP and/or examples contained therein.

 
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U.S. TAXATION

Tax and Miami University Terminology

eFile – The electronic filing of tax returns.

I.R.S. (IRS) - The Internal Revenue Service (IRS) is the revenue collection agency of the United States federal government.

I.T.I.N. (ITIN) - An Individual Taxpayer Identification Number (ITIN) is a U.S. tax processing number issued by the IRS to those individuals ineligible for social security numbers.

S.S.N. (SSN) – The Social Security Number (SSN) is a U.S. government number issued to an individual to track individuals for social security and income tax purposes

Payroll Services – Oversees payroll and tax issues for Miami University students, employees, and visitors. They issue W-2 and 1042-S forms for those receiving income from the University. They are located in Room 2, Roudebush Hall (513-529-6223 or payroll@miamioh.edu).

I.S.S.S. (ISSS) – International Student and Scholar Services – International office that provides general questions and provides the Form 8843.

N.R.A. (NRA) – Nonresident Alien – A nonresident alien for tax purposes (tax non-resident)

R.A. (RA) – Resident Alien – A resident alien for tax purposed (tax resident)

F.N.T.R. (FNTR) – Foreign National Tax Resource – Software application provided by Miami University for the completion of federal tax documents.

 

Overview of U.S. taxation

The following web page provides a very useful description of how the U.S. tax system functions regarding tax withholding: https://trr.windstar.com/how_income_taxed.php.

What is income?

Income generally refers to any money you have received from a U.S. source. This includes fellowships, stipends, salary, hourly pay, taxable scholarships, etc.

IRS resources for international students and scholars

These publications contain very useful information on a variety of issues affecting foreign nationals and their U.S. tax status.

U.S. Tax Guide for Aliens – http://www.irs.gov/pub/irs-pdf/p519.pdf

U.S. Tax Treaties – http://www.irs.gov/pub/irs-pdf/p901.pdf

Information for Students and Scholars – http://www.irs.gov/Individuals/International-Taxpayers/Foreign-Students-and-Scholars

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DO I HAVE TO FILE TAXES?

Do I have to file a tax return?

There is at least one tax form (IRS Form 8843) you and any of your dependent family members must complete if you held any U.S. immigration status other than a tourist status in 2014. You do not need to file any U.S. tax documents at this time if you were not present in the U.S. during 2014 or only visited the U.S. with a tourist status.

Since I already had taxes withheld from my paychecks, do I need to file a tax return?

Yes. You must file a federal income tax return to determine if you paid too much tax and are due a refund. It is possible that you will have to pay additional taxes if the amount previously withheld is insufficient to meet your tax liability.

My U.S. income is not taxed due to a tax treaty with my country. Do I still have to file a tax form?

Yes.

What is IRS Form 8843?

The IRS Form 8843 notifies the IRS that you are a NRA. All NRA’s must file IRS Form 8843 regardless of whether they must file a 1040-NR. This form will be provided by ISSS.

Do I need to file IRS Form 8843 for my U.S. citizen child?

No.

Why can’t anyone give me a direct answer to the question “What should I put in this box on my tax return?”

Anyone who tells you how to complete your tax return faces severe legal liability should they provide inaccurate information. Only authorized tax preparers are covered from possible liability if a tax form is not completed properly on behalf of an individual. Miami proctors cannot directly assist you with preparing your tax return because they are not trained tax professionals.

Can I e-file my tax return?

No. FNTR will create and complete tax forms that you will print, sign, and mail as per the instructions that will be provided by FNTR.

Do I have to file any other tax documents?

Yes:

State of Ohio (http://www.tax.ohio.gov/Portals/0/forms/ohio_individual/individual/2014/PIT_IT1040.pdf)

Talawanda School District (http://www.tax.ohio.gov/portals/0/forms/school_district_income/2014/SDIT_SD100.pdf)

Local Municipal (City of Oxford)

(https://cdn.ritaohio.com/media/472763/2014-form-37.pdff)

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FNTR TAX PREPARATION SOFTWARE

What is FNTR?

FNTR is a software program that assists certain foreign nationals in determining U.S. federal tax status. It will also prepare the appropriate tax forms required for filing NRA tax returns. In addition, FNTR provides a rich source of information about U.S. taxation for foreign nationals.

My immigration status is sponsored by Department of State/Fulbright/IIE. Can I use FNTR?

You can only use FNTR if your Fulbright fellowship is NOT administered by IIE. IIE admi

What are the technical requirements for using FNTR?

You should only use a Windows PC with Internet Explorer. Using Macs, Safari, Chrome, F

nistered students can obtain tax assistance information at http://www.iie.org/en/What-We-Do/International-Education-Services/Tax-Services-for-International-Students/Foreign-Recipients-of-US-Income.

How do I access FNTR?

Payroll Services and ISSS will send information starting in mid-February containing directions and the access code.

 

How do I access the extensive tax information resources after I log in to FNTR?

Once you have logged into FNTR, you can access the tax information resources using the tab beneath those for the 2013 and 2014 tax preparation.

FNTR asks for the name of my program director. Whom should l list?

You may use the following address for this section:

International Student and Scholar Services, Miami University

206 MacMillian Hall
501 E Spring Street
Oxford, OH 45056

To whom should I refer questions about FNTR functions?

You can email them at Windstar.fntr@thomsonreuters.com. In your email, please be as specific as possible.

irefox, etc. may prevent you from properly viewing and printing any forms prepared by the software.

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TAX RESIDENCY STATUS

What is the difference between a Nonresident Alien (NRA) and Resident Alien (RA)?

Nonresident Alien (NRA) – May take advantage of any applicable tax treaty benefits and exemption from U.S. Social Security and Medicare/Medicaid taxes. NRA’s generally only pay tax on U.S. source income.

Resident Alien (RA) – Cannot take advantage of tax treaty benefits or other possible tax exemptions available for NRA’s. Windstar does not process returns for RA’s. RA’s generally pay tax on world-wide income.

 

FNTR will assist you in determining your tax residency status. For additional information, you may contact Payroll Services at 513-529-6223 or payroll@miamioh.edu.

How do I know if I am considered an NRA or RA?

FNTR will help you determine your tax residency status. If you are determined to be an NRA, you will be able to use FNTR to complete your federal NRA tax forms.

Can I use FNTR to complete my tax return if I am an RA?

No, you cannot. You can purchase an individual license for tax software such as TurboTax, TaxAct, etc.

Can I keep my NRA status permanently?

Certain internationals in the U.S. may request to remain NRA’s beyond the standard time limits. Specific information on this is available at:

http://www.irs.gov/Individuals/International-Taxpayers/Conditions-for-a-Closer-Connection-to-a-Foreign-Country

http://www.irs.gov/Individuals/International-Taxpayers/The-Closer-Connection-Exception-to-the-Substantial-Presence-Test-for-Foreign-Students

FNTR can assist you with claiming a closer connection to your home country.

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DUE DATES FOR TAX FORMS

How soon should I file my taxes?

You should file your tax forms as soon as you have gathered all the necessary materials. Please note that your tax forms must be postmarked on or before the dates listed below. Do not wait until the last minute to file your taxes!

Form 1040-NR/1040-NREZ with Form 8843

April 15, 2015 (June 16, 2015 if you did not receive wages)

Form 8843 only

June 16, 2015

Is it possible to file for an extension of my deadline?

It is possible to file a Form 4868 (http://www.irs.gov/pub/irs-pdf/f4868.pdf) to request a six month extension from the IRS for filing your tax return. You may still file for an extension if you owe tax, but you must pay any estimated tax liability by the standard filing deadline or you will incur significant penalties and interest. The FNTR software application is available year round.

What happens if I didn’t file taxes last year?

You cannot include last year’s income information on this year's forms. You must prepare a separate tax filing using the prior year FNTR tax preparation component. For earlier years, go to the IRS Prior Year Forms and Publications (http://www.irs.gov/Forms-&-Pubs - Click “Prior Year”) and print a Form 1040-NR or Form 1040-NREZ for the tax year you need to file. Be sure to also get the instructions for the preparation of that year's Forms 1040NR or 1040-NREZ as the tax rates and exemption amounts are different for each tax year.

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What documents do I need to complete my tax forms?

Your passport

Your visa document (Form I-20, DS-2019, I-797, etc.)

SSN or ITIN (if you have one – see section below on SSN/ITIN)

Tax reporting documents for U.S. source income received in 2014 (Form W-2, 1042-S, etc.)

 

I completed my tax return and already mailed it in. Now I have received a 1042-S from Miami University. What should I do?

You will have to file an amended tax return using form 1040X. You can access the 1040X and associated instructions at http://www.irs.gov/taxtopics/tc308.html. FNTR cannot assist you with amended returns.

What happens if I fail to file my taxes?

If you owe money, you will incur fees and penalties assessed by the IRS. If you are due a refund, you will not be assessed fees and penalties. However, you must claim your refund within three years.

Can I file my taxes from abroad?

Yes.

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SSN/ITIN

Do I need an SSN or ITIN to complete my tax return?

If you had no U.S. source income, you will file IRS form 8843 which does not require either number.

If you received scholarship/stipend/fellowship income, you will likely only need an ITIN.

If you worked (were compensated for rendered services) you must have an SSN.

 

FNTR will assist in completing an ITIN application if necessary. For an SSN you must apply directly to the U.S. Social Security Administration. SSN application instructions are located at http://www.units.miamioh.edu/internationalprograms/intl-socialsecurity.php.

What if I do not have an SSN or ITIN at the time I file my tax documents?

Tax reporting documents, such as the W-2 and 1042-S, cannot be issued without an identifying number. In the absence of an ITIN or SSN, a "placeholder" may be listed in the field for a SSN or ITIN on your W-2 or 1042-S. DO NOT use this number in lieu of an ITIN or SSN when completing your tax filing. If you did not personally apply for an SSN or ITIN, you do not have one. A number is not assigned to you unless you apply for one. Once a number has been assigned to you, you must report the number to Payroll Services. NEVER email your SSN or ITIN.

Can I obtain ITINs for my dependents?

Your dependents can only apply for an ITIN if they are part of a federal tax return. The IRS has no provision for granting ITIN’s for other uses, including state or local tax purposes.

Can I apply for an ITIN when I am not in the U.S.?

Applicants outside the United States should contact an overseas IRS office (http://www.irs.gov/Individuals/International-Taxpayers/Obtaining-an-ITIN-from-Abroad) to find out if that office accepts Form W-7 applications. You can also apply for the ITIN when you file your tax return.

Tax number for state taxes

You must have an SSN or ITIN to file a federal tax return. You do not need an SSN or ITIN if you only submit IRS form 8843. If you do not qualify for an SSN, you can apply for the ITIN with your federal tax return. State tax returns also require an SSN or ITIN. You can file the state return without the number and then provide it to them when it is requested. However, Massachusetts will not issue refunds until you have provided an SSN or ITIN.

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TAX REPORTING DOCUMENTS

Should I receive any tax reporting documents?

If you had no U.S. source income, you will not receive any tax reporting documents (Form W-2, 1042-S, 1099). It is possible to receive more than one type of tax reporting document if you received more than one type of income from a U.S. source (wages plus a taxable scholarship, for example). The type of document you might get depends on the type of funding you received. If the only funding you received from Miami University was a tuition fellowship that was applied directly to your bursar bill you will not receive any tax reporting documents.

 

 

 

I received funding from a U.S. source. What tax reporting document(s) should I receive?

 

Form W-2

Wage and tax statement; summary of the total amount of wages earned from an institution during the calendar (tax) year and the amount of money withheld for any taxes (federal, state, local, and school district)

Form 1042-S

Foreign person’s U.S. source income subject to withholding; issued to document taxable scholarship income, and to document scholarship or wage income that is exempt from withholding due to a tax treaty.

Form 1099-INT

Interest income; this form is issued by your bank, and shows the interest you received on deposits in your bank account or CD. Bank interest is not taxable for nonresident aliens, so you do not need to consider this form in preparing your tax return if you are a non-resident alien for tax purposes.

Form 1099-MISC

Miscellaneous income; this form is used to show "independent contractor" income. Sometimes, students who work in off-campus jobs for CPT, OPT, or pre-Academic Training are given this form to document job income instead of the W-2. If the income shown on the 1099-MISC is very large, you may owe taxes when you file your return because taxes are not withheld from "independent contractor" income.

Please do not prepare your tax return documents until you have received ALL applicable tax reporting documents so you have all the information needed to accurately prepare your tax return documents.

The W-2 or 1042-S that I received lists incorrect information. How can I obtain corrected documents?

Contact your employer to request a corrected W-2 or 1042-S. Please contact Payroll Services to correct W-2 or 1042-S forms issued by Miami University. Their contact information is 513-529-6223 or payroll@miamioh.edu.

I received a 1098-T. What is it? Does this mean I have to file a tax return?

The 1098-T is a tuition payment statement that is issued by educational institutions in the U.S. to show the educational expenses for each tax year. This form facilitates U.S. taxpayers (not nonresident aliens) making an application for the Hope and Lifetime Learning Tax Credit. For NRA’s who are not permitted to utilize this form, it is recommended that you simply attach it to the photocopies of the tax forms you file and keep it for your records.

I have not received my W-2 or 1042-S. What should I do?

If you received income from Miami University, you can contact Payroll Services or request issuance of duplicate forms using the following web sites:

W-2 – BannerWeb (https://bannerweb.miamioh.edu) > Employee Services Online > Tax Forms

Note: Two-factor authentication is required to access this form (information can be found at http://www.units.miamioh.edu/uit/node/1085

1042-S – Email to Payroll Services (payroll@miamioh.edu) or phone call (513-529-6223)

 

If you should have received a tax reporting document from another U.S. employer, you should contact their payroll office. If you are abroad, you can list your foreign address in the U.S. address fields or the comment field.

Will I receive a Form 1042-S?

Not everyone receives a 1042-S. It depends on your tax status and your income. The following situations describe when a 1042-S would be issued:

Wages or Salary as an Employee
You will receive Form 1042-S if you received wages or salary on which you claimed a tax treaty exemption.

Scholarship or Fellowship (no services performed)
You will receive Form 1042-S if you received a scholarship or fellowship, regardless of whether tax was deducted or whether you claimed a tax treaty exemption. Please note that if you only received tuition, required fees or a book allowance applied to your bursar bill, you will not receive any tax reporting form.

Honorarium
You will receive Form 1042-S if you received income from consulting, performance, or special speaker payments.

Prize or Award Payment
You will receive Form 1042-S if you received income from prizes or awards.

I received a tuition waiver from Miami University. Will I receive a W-2 or 1042-S?

No. If you only received tuition, required fees or a book allowance applied to your bursar bill, you will not receive any tax reporting document.

I am Canadian and I need information to complete a TL11A.

The information you need should be listed on your bursar bills. You can request a printout of your financial transactions from the Bursar’s Office located in room 107 Campus Avenue Building. You can download a TL11A at http://www.cra-arc.gc.ca/E/pbg/tf/tl11a/README.html.

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REFUNDS

What is the best method for receiving my tax refund?

You have the option of requesting a paper check or direct deposit into your bank account. Using direct deposit is quicker and eliminates the possibility of your refund check being misdirected if you move or leave the U.S. You will be prompted by FNTR to enter your banking information (account and routing numbers) if you are determined to be eligible for a refund.

Where is my federal refund? I filed for a refund of overpaid taxes, but have not received the payment yet.

Go to the “Where's My Refund?” (https://sa2.www4.irs.gov/irfof/lang/en/irfofgetstatus.jsp) online tool to track your refund. “Where's My Refund?” will usually have information about your refund three to four weeks after filing your paper return. Check weekly, on Wednesdays, for any updates to your refund information. You will be required to enter your SSN or ITIN and the exact dollar amount of your requested refund (both provided on your completed 1040NR or 1040NREZ).

I overpaid Social Security and Medicare taxes. Am I eligible for a refund of what I overpaid?

Maybe. Please refer to the Figuring Your Taxes section of IRS Publication 519, http://www.irs.gov/pub/irs-pdf/p51.pdf  for general information. If you are eligible, you will need to file IRS Form 843: instructions - http://www.irs.gov/pub/irs-pdf/i843.pdf.

 

RESOURCES

Address and helpline for Federal Tax Assistance

Volunteer Income Tax Assistance (VITA) program - 1-800-829-1040
General Federal Tax Questions - 1-800-829-1040

Information for Ohio and School District Tax Assistance

www.tax.ohio.gov

Information for local municipal (RITA) Tax Assistance

www.ritaohio.com

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Updated February 2015