Filing your Federal and State income taxes is an important process to complete as you prepare to study in the United States. If you have lived in the USA the previous year and you have an F or J visa, you will have to fill out form 8843. You have to fill in this form even if you have NOT worked in the USA in the current year. If you have lived and worked in the USA you will need to complete the Federal forms (1040 NR and 8843) and a New York State tax form (IT-203). You can obtain these forms online and submit them online, or you can have a commercial tax preparer complete your forms for you for a fee.
Who needs to file an income tax return?
If you are visiting the U.S. from another country on an F, J, M or Q visa and you are classified as a nonresident for U.S. tax purposes, you are required to file an income tax return each year that you have income subject to U.S. income tax. If you did not earn any income, you must file IRS Form 8843. Form 8843 must also be filed for every family member who is in the U.S. on an F-2 or J-2 visa.
I only arrived in the U.S. in December of the current year and I didn't work. Do I still have to file IRS Form 8843?
Yes. If you were in the U.S. only for one day in the current year, you must file IRS Form 8843.
I'm an F-1 or J-1 student and I had no U.S.-source income or scholarships for this year. Do I need to file an income tax return?
Although you don't have to file an income tax return, you must file IRS Form 8843. Dependent spouses in F-2 and J-2 status must also file Form 8843.
I only worked for a very short time in this year and I didn't earn very much money. Do I still have to file an income tax return?
Yes. If you have any U.S.-source income, including scholarship/fellowship grants, you must file IRS Form 1040NR-EZ (or 1040NR) and IRS Form 8843.
I was in the U.S. for only a few months this year and did not work or receive a scholarship/fellowship grant. I have since returned to my country. Do I still have to file IRS Form 8843?
If you were in the U.S. on an F or J visa, you must file IRS Form 8843 for each year that you were in the U.S.
What happens if I fail to file an income tax return?
If you owe taxes and don't file an income tax return, the Internal Revenue Service (IRS) can charge you penalty and interest. Fines and penalties can often amount to more than the original tax debt. There can also be immigration consequences for failing to file an income tax return. Applicants for permanent residency ("green card") are frequently asked to provide proof of tax filing for previous years in the U.S.
Commercial Tax Return Preparation:
H&R Block - www.hrblock.com
Groton Ave Plaza (Near Tops)
Riverside Shopping Center
91 Main Street
Route 281 (Across from Tops)
To do your taxes yourself:
From this IRS (Internal Revenue Service) Web site, download Federal forms 1040 NR and the 8843. For general questions, call 1-800-829-1040 (toll free). If you are out of the USA, the best source of assistance for international tax filing questions is the IRS International Customer Service at 215-516-2000 (toll number).
Visit the New York State tax Web site and download the IT-203 form.
Please note: This handout provides general information on the Social Security Number. When you check in at the Office of International Programs, Miller, Room 16 an advisor will provide you with more specific information on the Social Security Number application process and location.
What is a Social Security Number?
The Social Security Administration issues Social Security Numbers to all who are work-eligible as a way to identify participants, including taxpayers, in the federal government's social security program, which provides retirement and disability benefits to workers and their families. Although the Social Security Administration states that the SSN is intended only for employment purposes, some public and many private institutions, such as banks, phone companies, and utilities (gas and electric) have adopted the SSN as a unique identifier for its customers. There is no charge for a Social Security number and card.
Do I need an SSN?
If you are going to work in the United States, either on-campus or with off-campus work authorization, you must obtain a Social Security Number. Your employer will withhold Social Security taxes from your paycheck and submit them to the Internal Revenue Service (IRS), which credits each payment to your Social Security account. You may start working on-campus at SUNY Cortland without a SSN, but you must provide your SSN to your department and the University Registrar upon receiving your card.
Am I eligible for an SSN?
If you hold J-1 visa status, you may apply for an SSN.
If you hold F-1 visa status, you are eligible to apply for an SSN if you meet at least one of the following criteria, and can provide proof of employment (see INTERNATIONAL STUDENT ADVISOR for details).
If you hold any other visa status, please consult with an INTERNATIONAL STUDENT ADVISOR adviser or the Social Security Administration about your eligibility to apply for an SSN.
How do I apply?
What if I am not eligible for an SSN?
As mentioned above, some other government agencies (e.g., the state departments of motor vehicles) and private institutions (e.g., banks, phone companies, utilities) now use the SSN for administrative and identification purposes. Below is some information on how to access these services without an SSN.
New York State Driver's License
The New York State Department of Motor Vehicles requires all applicants for driver's licenses to provide a Social Security card, or a letter from the U.S. Social Security Administration stating that you are not eligible for a Social Security Number. The SSA Letter must have been issued within the last 30 days. You can obtain a letter from the local SSA office.
You do not need a Social Security Number (SSN) in order to open up a bank account. You will need to show your passport and a copy of either your bill from SUNY Cortland or your student identification card. You will also be asked to complete a W-8BEN form (for tax withholding).
When opening up a checking account, you can apply for a check card. This VISA or MASTERCARD check card can be used to make purchases. The amount of your purchase is debited, directly from the checking account.
A credit card is available by applying for a Secure Credit Card (minimum is between $500 and $1000). The funds have to be in an account at the bank. This is necessary because there is no credit history or SSN to do a credit history report. The advantage to the Secure Credit Card is that it helps to establish credit. Several local banks, including CFCU and Tompkins Trust Company, have the secure credit card. M&T bank does not have this service.
Students applying for gas and electric utilities through NYSEG are not required to have a SSN. You will be asked to provide a Cortland ID, passport, biographical information, address etc., as well as a lease. If lease is for less than a year, then you are required to pay a deposit.
Verizon Land Phone: (For those living off campus in non-Cortland housing.)
You can set up an account without a SSN. Call 607-890-1350 to initiate the order and you will then be transferred to the Welcome Center. Because you do not have a SSN, you are asked to verify your identification by faxing 2 forms of ID, which should include your passport and I-20. Four hours after faxing the information, and after they have had time to process the fax, you are asked to call the original number 607 890 1350, to set up your account. There is no advance payment required when setting up the account. Installation fee will be included in your first month's bill.
Cellular phone companies require a deposit from customers who do not have a SSN or credit card history. Prices vary between companies. For example, Sprint requires a deposit between $125-$250 and Verizon's deposit is $400. This deposit would be refunded after one year if you maintain a good payment history. To avoid paying a deposit, many choose to purchase pre-paid calling cards.
A Note on Taxes
Because all international students must submit tax forms to the Internal Revenue Service (IRS) each Spring, international students and family members who not eligible for an SSN can apply for an Individual Taxpayer Identification Number (ITIN) from the Internal Revenue Service (IRS) when submitting their tax forms. The INTERNATIONAL STUDENT ADVISOR will provide more information on taxes forms and the ITIN at the beginning of the Spring semester. For more information, visit the IRS website.
Contacting the Social Security Administration
For more information, visit the Social Security website or call toll-free 1-800-772-1213 (for the deaf or hard of hearing, call the TTY number, 1-800-325-0778). They can answer specific questions and provide information by automated phone service 24 hours a day. To contact the Syracuse SSA office, please see below.
SOCIAL SECURITY ADMINISTRATION
Federal Building, 4th Floor
100 South Clinton Street
Syracuse, NY 13261
· 1 800-772-1213 (Automated Customer Service)
Hours of Operation: Monday-Friday, 9:00 a.m. - 3:00 p.m. (except for Federal holidays.)