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Tax Information Update
Important: ALL international students & scholars
in F and J status are
REQUIRED to file a federal tax return with the IRS even
if your income is $0
This site will assist with the following questions:
How do I file taxes
to the IRS?
How do I obtain access to the tax software NRAware!?
What documents do I need to file my taxes?
Is my F-2/J-2 spouse or child required to pay taxes?
How do I file taxes for my dependents using NRA Ware!?
What are the deadlines for filing taxes?
You need to answer a few questions in
order to know how to file taxes.
1. Were you in the US at any time during 2003 in F or J
status?
No: You don't need to file any forms
Yes: You will need to file a federal tax form. The Office of International
Students and Scholars web site will provide you with a link to tax software
to assist you.
2. Did you receive U.S. source income or scholarships in
2003?
No: All you need to file is an 8843. It is due June 15, 2004.
Yes: You will need to complete the 8843 and the 1040NR or 1040NREZ. It
is
due April 15, 2004
Don't worry about the form names, the tax software will do this for you.
3. Did you receive a scholarship from the University of Arkansas?
No: You will not receive a form from the University of Arkansas
Yes: You will need to receive a form 1042S from the University of
Arkansas BEFORE you complete your taxes. Angie Gleghorn in Human
Resources is your contact for this form.
4. Did you report to your employer that your country has a tax
treaty with
the United States?
No: You will not receive a 1042S from your employer
Yes: You will need to receive a form 1042S from your employer BEFORE you
complete your taxes. Angie Gleghorn in Human Resources is your contact
for
this form.
5. Did you work in the United States during
2003?
No: You will not receive additional forms.
Yes: You should have ALREADY received a form called the W-2 from your
employer. If you have not, please contact your employer for this form.
You
CANNOT complete the 1040 without the W-2.
6. Did you receive additional forms from your bank, your broker,
or some
other financial or employing institution - usually starting with the number
1099?
No: No problem
Yes: You will need to indicate these forms and amounts on the software
so
that it can determine how you will be reporting your taxes.
7. Did you work in Arkansas in 2003?
No: You have no additional filing requirements
Yes: You may have to file an Arkansas form. It is also due April
15.
This year, the non-resident federal tax software is web based so that
you can
use any computer with internet access. However you must access the site
through the ISS website.
We hope that this year will be the easiest yet in filing your required
tax
returns.
How do I obtain access to the tax software NRAware!?
After preparing all of the documents you need to file a tax return, click on this link to log onto
NRAware using your uark.edu account ID and password.
Information/Documents needed to file a
tax return:
1. Visa information from your passport
2. Immigration documents such as I-94 and I-20/DS-2019
3. Social Security or Individual Taxpayer ID number
4. Current US address information
5. Permament foreign address information
6. ALL entry and exit dates to and from the US
7. Educational Institution information such as address, phone numbers,
and
name of the director of your educational program.
8. Income statements for income earned in the US such as W-2, 1042-S,
1099.
9. Letters describing any scholarship and/or fellowship payments for the
CALENDAR year, not the academic year.
Instructions for filing a tax return for
F-2 or J-2 dependents
If you have a J-2 or F-2 spouse or children who don't have US source income,
remember that they MUST file a US tax return. However, if you are using
the
NRAware software you don't have to get another password in order to print
out
their tax forms.
Deadlines for filing a federal tax return:
If you have a form W-2 your deadline is April 15, 2004
If you do not have a form W-2, your deadline is June 15, 2004
If you need additional assistance with how to operate NRAware!,
please contact the NRAware! Support Center at support@nraware.com.
Please note that the NRAware! Support Center CANNOT provide tax advice
or tax consulting services; they can only assist with technical problems
or questions or provide clarification as to how NRAware! handled a
particular situation. If you need more assistance with how to respond
to the questions, you may wish to contact a
tax professional.
State Tax Information
Those of you who have income as noted on a W-2 or 1099 in the state of
Arkansas may have to file an Arkansas State income tax return. This return
is due on April 15, 2004 (Note this date is a
change from previous years).
Scholarships and tuition waivers are NOT considered income for Arkansas
tax purposes.
Non Residents or Part Year Residents who received income from Arkansas
sources must file an Arkansas form AR 1000NR, regardless of the amount
of income received.
The web site for the Arkansas state tax forms is:
www.arkansas.gov/dfa/taxes/ind_tax/2003forms/index.html
I hope this assists those of you who have questions about state taxes.
