General Tax Information

Do I have to pay taxes?

All international persons living in the U.S. are required to comply with the U.S. requirement to file federal and state tax “returns” and pay any required taxes by April 18, 2017 for any U.S. income received in 2016.  Generally if you made less than $4050 USD in 2016 you do not owe U.S. federal income tax.  However if you paid any taxes in error, filing a U.S. and Indiana State tax return is the only way to receive a refund of these taxes.

I made no U.S. income. Do I have to do anything?

If you made no U.S. income in 2016, you still must completeform 8843 if you were in the U.S. in 2016 and are still here. The instructions for completing form 8843 can be found here.

Do I need any forms to complete my tax return?

You cannot complete your tax forms until you have received a report of your 2016 income.  This is generally reported on form W-2 or 1042-S.  IU employees received the W-2 in late January.  The 1042-S was prepared and sent by IU’s tax office in February. If you received additional income—say as an independent contractor—you may receive a 1099MISC.

If you are a non-resident for tax purposes, you will be able to use the Windstar Foreign National Tax Resource tax program to prepare your federal tax return.  Windstar Foreign National Tax Resource will help you complete form 1040NR or 1040NREZ and the 8843.  The Windstar program will enable you to compile all forms of U.S. income regardless of the type of form the income was reported on.

If you believe that you should have received a W-2 or a 1042-S and haven’t, you can contact FMS at taxpayer@iu.edu.

You may receive a form 1098-T or a form 1095. These are not needed if you are a non-resident for tax purposes.

You will have to complete the state tax form IT-40PNR using paper forms. You will not be able to complete your state tax return until you have completed your federal tax return. You can choose to attend the state tax workshop which will be run by tax experts from the Indiana Department of Revenue, see Tax Workshops.

The Office of International Affairs also has Individual Taxpayer Identification Number (ITIN) acceptance agents on staff who can assist you in applying for an ITIN so that you can file your federal tax return if you or your dependents are not eligible for a social security number.

I was taxed when my country has a tax treaty that should have exempted my income from taxation.  How can I correct this? 

You must report your personal information using IU’s secure system called Foreign National Information System (FNIS).