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 17, 2018 for any U.S. income received in 2017. Generally if you made less than $4050 USD in 2017 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?
Do I need any forms to complete my tax return?
You cannot complete your tax forms until you have received a report of your 2017 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 Thomson Reuters Foreign National Tax Resource tax program (formerly, Windstar) to prepare your federal tax return. Thomson Reuters Foreign National Tax Resource will help you complete form 1040NR or 1040NREZ and the 8843. The Thomson Reuters program will enable you to compile all forms of U.S. income regardless of the type of form the income was reported on.
You may receive a form 1098-T or a form 1095. These are not needed if you are a non-resident for tax purposes.
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).