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⇒ Student & Scholar Advising ⇒ Living in the US ⇒ Federal and State Tax Information

Federal and State Tax Information

Federal Tax Information

Nonresident students and dependents present in the United States on an F, J, Q, or M visa must file Form 8843 and either Form 1040NR-EZ or Form 1040NR if they had a US source income in the previous year.  The due date for filing is April 15 each year.

Indiana University has purchased special software to assist the non-resident taxpayers with filing their Federal Taxes.  The software will be available in February.  There will also be a VITA program with trained volunteers to assist non-resident aliens for tax purposes with their tax forms.  This program will begin in late February or begining of March.

US source income includes: wages, tips, scholarships, fellowships, fee remission, certificate of deposit (CD) interest, investment interest, and investment income.

If you were employed in the US, your employer will send you a W-2 form to indicate how much money you were paid for the year and how much money in tax was withheld.  You will need this form to file your Federal and state taxes.  Some students may also receive a form 1042-S in late February from their University.  This form will also be necessary to file taxes.

You can file Form 1040NR-EZ (and Form 8843) if:

• You do not claim any dependents
• You cannot be claimed as a dependent on another person’s tax return.
• You were under age 65 and not legally blind at the end of the tax year.
• Your taxable US source income is only from wages, salaries, tips, scholarships or fellowships.  (Note: US bank interest is tax-exempt for nonresidents if it is not earned on a business account.  You cannot use 1040NR-EZ if you have any taxable interest or any dividend income, or if you were self-employed.)
• Your taxable income is less than $50,000.
• You have no IRA deduction or other adjustments to income, except for excluded scholarship or fellowship grants.
• You have not tax credits.
• You do not take an exemption for your spouse.  (Residents of Canada and Mexico can take an exemption for a nonresident alien spouse with no US source income.  Residents of Japan, Korea and India may qualify for a spouse’s exemption under a treaty.)
• The only itemized deduction you have is state and local income taxes.  (Note: You cannot use Form 1040NR-EZ if you made contributions to US charities or have deductible job expenses.)
• You owe no other federal tax for the year except social security tax on tips not reported to your employer, or household employment taxes.

If you do not meet all above criteria for filing Form 1040NR-EZ, you must file Form 1040NR (and Form 8843).  If you had no US source income in 2008 or you only had interest from a US bank account, a US savings and loan account or a US credit union account in 2008 you will need to file Form 8843 only by June 15, 2009.

Form 1040NR instructions, Form 1040NR-EZ instructions, and Form 8843 instructions should be consulted for more comprehensive information.

State Tax Information

State Tax Forms that you need to file: Nonresident students and dependents present in the United States on an F, J, Q, or M visa must file Form IT-40 PNR if they had any type of Indiana source income in 2008.  The due date for filing is April 15.  You need to finish your Federal Tax Returns before starting to file State Tax Returns.

Indiana source income includes income from the following sources:

• Labor or services performed in Indiana, including salaries, wages, commissions, tips, etc.
• A farm, business, trade or profession doing business in Indiana.
• Any personal property located in Indiana.
• A partnership or an S corporation doing business in Indiana.
• Stocks, bonds, notes, bank deposits, patents, copyrights, secret processes and formulas, goodwill, trade marks, trade brands, franchises, and other property where earnings are a part of an Indiana business.
• Trusts and estates given to nonresident heirs.
• Pensions and most interest and dividends are taxed by your state of residence when you receive them.

If you have no Indiana source income in 2008 or you only had interest from a US bank account, a US savings and loan account or a US credit union account in 2008, you will not need to file any Indiana state tax forms.

Form IT-40PNR instructions should be consulted for more comprehensive information.

Send your federal (IRS) tax forms (1040NR, 1040NR-EZ, 8843) to:

Internal Revenue Service Center
Austin, TX  73301-0215 USA

Send your state (Indiana Department of Revenue) tax forms (IT-40PNR) to:

Indiana Department of Revenue
P.O. Box 40
Indianapolis, IN  46206-0040

Last updated October 8, 2009.