EXTREMELY IMPORTANT INFORMATION ON TAX FILING RESPONSIBILITIES AND SOURCES OF HELP

WHAT IS A TAX RETURN?

Every year the U.S. government (Federal) and the individual state governments (Georgia), require that we file what is known as a Tax Return to each government. A tax “return” is a type of “report” that you will send to each government (Federal and State) that states how much you earned, were taxed, and should have been taxed during the year 2008. So you are “returning a report” on your taxes for 2008. You will have until April 15, 2009 to file this tax return for 2008.

WHO NEEDS TO FILE AN INCOME TAX RETURN?

Everyone who was physically present in the United States on a F-1, F-2, J-1, J-2, H-1B, TN, or O immigration status for any time between January 1, 2008 and December 31, 2008 (even if it was for one day) must file a 2008 Federal Income Tax Return. This includes dependents (F-2s, J-2s) regardless of their age. 2008 Federal Income Tax Returns are to be completed and mailed (postmarked) by April 15, 2009. If you are currently abroad or received no U.S. income during 2008, the deadline for you is (postmarked by) June 15, 2009.

WHAT IS YOUR TAX STATUS?

Before you seek help with your tax return you need to determine your tax residency status. There is a huge difference, and filing incorrectly can cause problems and possibly delays in receiving any refund you feel you may be owed. Tax Status can be broken down in the following ways:  Non-Resident for Tax Purposes and Resident for Tax Purposes.  (Note:  The terms Resident and Non-resident are also used by the United States Citizenship and Immigration Services (USCIS) in reference to your immigration status.  The terms are defined differently by the United States Internal Revenue Service (IRS) in reference to taxes.)

A convenient way to determine your tax status is to use CINTAX, a web-based federal income tax preparation software.  By completing information requested in the beginning part of CINTAX, the program will determine whether you are a non-resident or resident for tax purposes.  If your status is resident, you will not be able to complete your tax return using CINTAX.  Look in the next section for information on accessing CINTAX. 

INCOME TAX FILING ASSISTANCE

• If you are a Nonresident for tax purposes, CINTAX:  a web-based federal income tax preparation software (provided FREE of charge by Emory University) to prepare Forms 1040NR or 1040NR-EZ is available, click here for instructions on how to access CINTAX.
• Additionally, if you are a Nonresident for tax purposes, the Office of the Controller will present tax workshops, at no cost to you, to assist you in preparing your Georgia income tax return.  The dates of the workshops are Thursdays, March 19 and March 26.  Click here for more information.
• If you are a Resident for tax purposes and your 2008 Household Income was less than $42,000, you can get free income tax preparation assistance.  Click here for more information, Vita Free Tax Preparation
• Both free and fee-based tax preparation assistance is available to international students and scholars, both residents and nonresidents for tax purposes. Click the links below to access these resources.  

Tax Preparation Resources for Nonresidents for Tax Purposes

Tax Preparation Resources for Residents for Tax Purposes

DEPENDENTS

As stated above, everyone who was physically present in the U.S. at some time during the year 2008 must file a tax return for this year. Usually for dependents this is a straightforward process that only requires one to file a Form 8843. If you are using CINTAX, it will ask you if you want to also print out 8843's for each of your family members.  Alternatively you, or your dependents, can complete an 8843 on your own. The form is available here:
http://www.irs.gov/pub/irs-pdf/f8843.pdf.  (For tax filing purposes, your dependents are your spouse and children on dependent visas, i.e., F-2, J-2, etc.)                            

If you are J-2 and had an Employment Authorization Document, and you worked, you should use CINTAX if a Non-Resident for Tax Purposes. If you are a Resident for Tax Purposes and an Emory employees earning less than $42,000, you may use the Vita Tax Free Preparation.  The Tax Preparation Resources for Residents for Tax Purposes are available if you do not meet income requirements for that Vita Tax Free Preparation or you are not an Emory employee.

FINAL NOTE

Please remember that even though it is called a Federal Income Tax Return, not everyone who files a "return" is going to get a refund. Think of a tax return as meaning you are returning a report on your taxes. Many of you will find out that everything will balance out to "0", and some of you may find out that you owe more taxes to the U.S. or Georgia Government. Regardless of whether or not you are going to get a refund, you are required by law to file a tax return if you were in the U.S. on an F-1, F-2, J-1, J-2, H-1B, TN or O visa in 2008. By bringing your check book with you when you complete your Federal and State Income Tax Returns you will have a check available to either pay any taxes you do owe, or have information (such as your bank account number and ABA number) in order for a refund to be electronically deposited into your account.