- U.S. Tax Year is from 01/01 to 12/31
- Guest Fellowships are considered U.S. source of income
- J-visa holders are exempt individuals for two years w/in a six year period (not counting the current year)
- Payroll has a software to determine whether you are a R or NR. It is complicated for J1 so contact them if needed
- Tax is payable from the first day of presence in the U.S. in that year
- For singles, the standard deduction is USD 5,700. Most NRs are not allowed standard deductions (except Indian students). For single Indian students, the standard deduction is USD 5,700.
- Deadline to file taxes is April 15.
| Other Notes:- IRS Publication 901 describes the Tax Treaty between the U.S. and foreign states
- LBL only has fellowship payments
- Tax Table can be referred on pages 16 to 24 of the 1040NR-EZ Tax Form Instructions
- Certain credits are applicable for NR Indians
- J1 visa holders are exempt from FICA tax
Forms (fill in order listed): - Federal Tax Form # 1040NR or 1040NR-EZ
- Federal Tax Form # 8843 (to be attached w/ 1040NR or 1040NR-EZ)
- CA State Tax Form # 540NR Long (for J1)
- CA State Tax Form # 540NR Schedule CA (to be attached w/ 540NR Long)
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