• It’s the individual’s responsibility to file tax forms based on information that was presented to the employer on Form W-4
• The employer withholds earnings which are an estimate of your federal and state tax liability
• Employees file tax forms in the spring of each year which covers the previous tax year (Spring 2020, file for 2019 tax year)
• You may be issued a tax refund if you’ve overpaid taxes or you might owe money to the IRS

Nonresident Alien 

• Is Not a U.S. citizen or permanent resident (green card holder)
• Is an individual in the U.S. on a nonimmigrant visa who has not passed the Substantial Presence Test
• Is subject to special tax rules: credits/deductions limited; only U.S. sourced income taxed; tax treaties

Resident Alien

• Is a student (F or J visa) who has been in the U.S. longer than five calendar years AND passes the Substantial Presence Test
• Has worldwide income taxed in the same manner as U.S. citizen

• Submit Form 8233 to the Payroll Office (payroll@drew.edu) by December 15th EACH YEAR
• Payroll sends an email to students in November with reminder
• Form 8233 information determines if a W-2 or 1042s is generated

• Passport
• Visa
• Form I-94 – U.S. entry/exit dates
• A Taxpayer ID Number
• Social Security number
• Individual Taxpayer Identification Number (ITIN) 
• Child’s SSN to claim credit (Canada, Mexico, India, or S. Korea)
• Last year’s federal and state returns (if you filed them)
• W-2 – Wage and Tax Statement
• 1042s – Foreign Person’s U.S. Source Income Subject to Withholding
• Form 1099-INT (interest & dividends)

Filing Information

All non-residents (and F-2 dependents) must file this if they were in the U.S. during the tax year.
Filing Date:

• If no income earned in 2019 – June 15, 2020
• If income is earned in 2019 –  April 15, 2020

Mailing Instructions

IF you are ALSO required to complete a 1040NR or 1040NR-EZ (because you had U.S. income), mail your forms together to the address provided for your 1040NR or 1040NR-EZ. You can use Sprintax for help.

IF you are NOT required to complete a 1040NR or 1040NR-EZ, mail your 8843 to:
             Department of the Treasury
             IRS Service Center
             Austin, TX 73301-0215

• Hard copy of the 2019 W-2’s are in the Payroll office, Madison House (ID required). Electronic copy available in ADP.
• The 2019 1042s will be finalized by mid-March. Payroll will send an email to students to advise when the they are ready.
• Login to ADP to view pay statement per payday to check earnings, taxes and deductions. Any discrepancies should be brought to Payroll’s attention.
• Payroll wants everyone to sign up for direct deposit in ADP.
• You might receive a W-2 (wages w/no tax treaty) & 1042-S (scholarship payments)

• Form 1040NR-EZ: https://www.irs.gov/pub/irs-pdf/f1040nre.pdf
• Form Instructions: https://www.irs.gov/pub/irs-pdf/i1040nre.pdf

• Sprintax: Nonresident tax prep software
  • The cost to prepare the federal income tax is $37.95 and State tax from $29.95.
    Link: https://www.sprintax.com/?utm_ref=drew-university&utm_content=prmc
• Tax Treaties: https://www.irs.gov/pub/irs-pdf/p901.pdf
• Publication 519: US Tax Guide for Aliens
  https://www.irs.gov/pub/irs-pdf/p519.pdf
• VITA volunteers:
  https://www.irs.gov/individuals/free-tax-return-preparation-for-you-by-volunteers
• Foreign Students and Scholars:
  https://www.irs.gov/individuals/international-taxpayers/foreign-students-and-scholars

• How do I check on Refund Status?
  https://sa.www4.irs.gov/irfof/lang/en/irfofgetstatus.jsp
• I never received a W-2 from my employer.
  It’s your responsibility to contact your employer – not an excuse to avoid filing (they may not have your address). IRS can assist if required https://www.irs.gov/taxtopics/tc154
• I earned bank interest, is that income earned?
  No. Bank interest and interest on CD’s are not considered earned income for non-resident aliens, and thus not reportable
• Should I keep copies of my tax returns?
  Yes, keep copies of all documents. The IRS can audit for up to 3 years.
• What do I do if I forgot to file taxes one year?
  You are allowed to file tax returns for previous tax years. Info and forms are available at
  https://www.irs.gov/newsroom/help-yourself-by-filing-past-due-tax-returns