Tax Forms
519
"U.S. Tax Guide for Aliens," and IRS publication. Helpful when preparing
a nonresident tax return (1040NR or 1040NR-EZ).
901:
"U.S. Tax Treaties," another IRS publication. Essential for individuals
from nations having tax treaties with the United States.
8843:
"Statement for Exempt Individuals and Individuals with a Medical Condition." This
one-page document must be completed and returned with the 1040NR and 1040NR-EZ.
It verifies nonresident alien tax status.
1040NR:&-Help
"U.S. Nonresident Alien Income Tax Return." The longer version of the
return completed by many nonresidents. This form is distinct from the 1040, 1040A,
or 1040EZ filed by residents for tax purposes. It is not interchangeable with
those forms. The IRS publishes an instruction booklet to accompany the form.
1040NR-EZ:&-Help
"U.S. Income Tax Return for Certain Nonresident Aliens with No Dependents." A
simplified version of the 1040NR, but please read the requirements in the first
part of the handbook (Help). Most F-1, J-1, and M-1 students who are nonresidents
may file the 1040NR-EZ. The IRS publishes an instruction booklet for this form.
Individual Taxpayer Identification Number (ITIN): Individuals who are not eligible for a Social Security number (routinely issued only to U.S. citizens, U.S. permanent residents, and non-immigrants authorized to work) receive from the IRS a unique nine-digit number for tax purposes.
W-2:
"Wage and Tax Statement." A form issued annually by employers (normally
during the month of January). Copies of the W-2 must be filed with federal, state,
and local tax returns.
W-4:
"Employee's Withholding Allowance Certificate." A form completed by
employees at the time of hire to indicate how much tax is to be withheld from
the paycheck. This form should be completed to indicate federal and state taxation.
Resident and nonresident status for tax purposes should be determined before
completing this form. The W-4 was not prepared with non-resident aliens in mind.
The worksheet and instructions should not be used by these individuals; competent
assistance should be sought.