国际税务合规办公室

菲德尔中心- 231室- 233套房

外国学生:税收目的的居民或非居民外国人

Nonresident Aliens - Submit form 8843 to the Federal Government each year:

This is a "Statement for Exempt Individuals 和 Individuals With a Medical Condition" 和 must be submitted to the IRS each year (even if you received no income) if an individual is a Nonresident alien 就税务而言 和 is present in the U.S. 下 F-1, F-2, J-1或J-2状态.

这不是所得税申报表. 表格8843是必需的信息陈述 由美国.S. Government for Nonresident Aliens holding certain visa types (including 非居民外国人的配偶或受养人). 对于学生来说，重点是陈述 是他们在美国呆了多少天.S. 还有免除的日子 在实质存在测试中计数(参见第1部分问题4).

有工作的国际学生:

At the time of receiving an hourly job offer, the Student will obtain a Student Work 授权(SWA)表格或研究生合同. 学生将有他们的 work eligibility verified by the 遵从性分析 in the E-Verify system as part I-9申请流程. (请参阅下面I-9流程部分)

Once you have your job offer, 的 first step you take is for the student to schedule 与合规分析师的会面. 然后，合规分析师将向您发送一份 链接到冰河税务合规软件. 您需要填写遵从性 形式在线. When the form is filled out, make an appointment with the Compliance Analyst who will perform the substantial presence test, complete a W-4 form, 和 determine 税收协定优惠是否被允许. 外国学生可以是“居民”。 或“非居民”的税收目的.  这个税种分类是 determined by the number of years in the US, 和 will determine your tax rate. 

免除学生的某些税收

All individuals who are Nonresident aliens 就税务而言 和 hold a F-1, J-1, M-1 or Q-1 visa are exempt from paying social security tax (also called FICA tax) 和 Medicare tax on their wages when you are engaged in activities that are allowed 下 你的签证. 这些税占你工资的7%以上. 豁免的定义见章节 税法第3121 (b)(19)条. 雇主通常不会意识到这一部分 tax law, 和 you should provide them with this information during the hiring process. If your summer employer, your OPT employer, or Tech's Payroll department withheld those taxes from your paycheck in error you should contact them 和 ask for a refund. If they do not refund the taxes, you should apply to the IRS for a refund. 完整的 IRS forms 843 和 8316 for your refund request 和 mail them to the same address you 邮寄你的所得税申报表.

以下是退款流程的一步一步指南:

一步一步指导申请退款

填妥的表格示例如下 在这里 和 在这里.

NRA学生-奖学金/助学金/奖学金:

的 Federal Tax 遵从性分析 reviews grant 和 scholarship awards posted to the foreign student's account to determine whether a portion is taxable as income. 的 IRS guidelines on qualified 和 unqualified education expenses are applied to 学生的账户. 如果收件人有纳税义务，他们会收到通知， 和 if they are allowed a tax treaty a benefit to avoid taxation will be granted based 关于学生的税务居住国及其资格. 所有所得税 欠款将作为费用记入学生的账户.

表格I-9:就业资格验证

• ag亚游集团App下载 will issue Form I-9, Employment Eligibility Verification, to all graduate 并与在校大学生一起就业. 他们必须有一份完整的表格 第一天上班前的I-9.
• NMT participates in E-Verify - a system that is operated by the Department of 首页l和 Security (DHS) 和 the Social Security Administration (SSA) to electronically verify 新聘员工的就业资格. 
• 的 student worker shall review the form instructions 和 determine which document(s) 他们将出示证明身份和工作资格的材料:
• I-9可接受文件清单

• Bring original versions of the document(s), 和 your signed work authorization, Grad student contract, or one time pay document to the Compliance Office in Fidel Center 231房间- 233套房. 

社会保障卡申请:

SS-5形式

• 所有员工都需要一张社会保障卡. 社会安全号码在 这张卡用于工资和所得税的申报过程.
• If you do not yet have a social security card, you may still start work, 和 you will 收到最多3张薪水支票. 合规办公室会发给你一个临时号码 that is used in the payroll system until you receive a social security number.
• 的 federal government's Social Security Administration (SSA) issues the card after you present the original versions of your identity 和 work authorization documents, 一份完整的申请. 如有问题可致电(800)772-1213 最近的地点在阿尔伯克基.
• 办公时间和行车路线可以在他们的网站上找到 网站

准备年度所得税申报表

• 的 Tech payroll system withholds income tax from your paychecks, per government regulations
• Once a year you complete a report called your 'tax return' that reconciles the tax 你欠的钱是从你的工资中扣除的. 这些纳税申报表 are required for the State of New Mexico 和 the US federal government (IRS). 的 到期日是4月15日.
• All International student who are in Nonresident Alien status as determined by the 合规分析师需要提交1040NR税表. 所有其他税单(1040) 或1040EZ)是为美国.S. 仅限美国公民、居民和绿卡持有者申请 this type of form will take you out of Compliance with the Internal Revenue Service.
• 的 遵从性分析 alongside 的 Center for Student Leadership 和 Engagement Office will offer a special International tax software license usage that will assist all Non-resident Alien students with preparation of your Federal tax return
• 一个免费的报税服务，叫做 税收援助新墨西哥 will prepare any student's tax returns if they are a US citizen or a Resident alien 就税务而言. 有关地点和营业时间，请参阅他们的网站. 

本科生研究经验(REU)计划

A student who is participating in a REU program (research experience for 下graduates) is given funding to cover tuition, living expenses, travel, 和 a personal stipend. 的 funds are posted to the student account, 和 the transaction is classified as 奖学金，因为没有服务欠大学. 纳税义务是 the same as other scholarships: a) citizens 和 resident aliens 就税务而言 receive a 1098-T form at year end 和 calculate the taxable amount on their tax return, b) Non-resident aliens have 14% income tax withheld from the Non-Qualified portion of payment in their student account 和 receive a 1042-S form at year end.

更多细节请参阅名为“预算，定价和收费赞助协议"

1098T合规-报告学费支付

的 business office sends the 1098-T tax form to US, Green Card holders 和 Resident Alien students at year end that documents the tuition 和 qualified fee payments, 奖学金资金也被记入了学生账户.

Students who are classified as Nonresident Alien 就税务而言 DO NOT  qualify 收到此文件，将不会发出1098-T声明.

Students who are classified as Resident Aliens 就税务而言 must request the 1098-T 在新年1月25日前到合规办公室.

1098-T程序在此存档(PDF)

You may contact the Compliance Office at - 575-835-5122 - Fax-575-835-6177