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HANDBOOK FOR INT'L STUDENTS AND SCHOLARS
Getting Paid as a Student at EmoryIf you will receive any type of payment for services on campus, other than travel reimbursements, you must provide information for residency status and treaty eligibility (Winstar Tax Treaty Instructions) to the Controller’s Office. The necessary information to complete Form 8233 (for treaty benefits) and determine residency status for tax purposes must be submitted online. Tax Assistance, Form W-8BEN If you are, will, or might be employed by Emory, you must complete a Form W-8BEN regardless of your home country or employment status. You can access this form at http://www.irs.gov/formspubs/index.html. If you have questions about completing this form, you can see a Sample Form. You will need to fill in section I and sign and date at the bottom of the page. This original form should be submitted to Mary Chenault in the Controller’s Office, at 1599 Clifton Road. Taxes, Form W-2 If you are employed by Emory University between January 1, and December 31 of a given year, you will receive a Form W-2. The form reports your salary and the amount already deducted for taxes for that year. There are two ways to receive Form W-2: online or the US Postal Service delivery. If you did not sign up for online delivery, your W-2 should be received in the mail by the end of January. Form 1042S Additionally, if all or part of your salary is exempt from taxes because of a tax treaty benefit or if you receive a scholarship, fellowship, stipend, or other non-work financial assistance from Emory, you will also receive a Form 1042S. The Form 1042S will be mailed to you. Update your address Please insure that your current local address is on file in Human Resources so that your 1042S is sent to the correct address. Go to Employee Self Service logon page and input your User ID and password. Then select “Self Service” and then “Personal Information Summary” within the Personal Information box for instructions on updating your address in the Human Resources database. If you are a student, in addition to updating your address in the Human Resources database, you should also insure that your current local address is correct in OPUS. Human Resources also needs your social security number. If you have not reported it, please do so immediately. Form 1099 If you had US interest/dividend income, you should receive Form 1099 from the financial institution or payer of the interest or dividend income. Please insure that the financial institution has your current local address. If you have a tax treaty benefit and also receive non-work financial assistance from Emory, please DO NOT file your tax return until you have received both the W-2 and 1042S. If you had interest or dividend income, you should also wait for the Form 1099. April 15 is the usual deadline date for filing both federal and state tax returns. Your tax returns must be mailed and postmarked on or before the deadline set for that year. Filing Taxes To assist you with completing tax forms, the Controller’s Office and ISSP have purchased a license to use an online software called CINTAX. You can complete your US tax returns (Forms 1040NR, 1040NR-EZ and 8843) for the tax year online at anytime from anywhere in the world. You can access CINTAX by logging into Emory Finance Web with your Emory Network ID and password. CINTAX is the sixth option on the left side of the screen. The first time you log on to CINTAX you will be asked to create a new UserID. You must remember this UserID in order to be able to gain access to your information again after exiting CINTAX. CINTAX will produce an Instruction Sheet and Form 1040NR or 1040NR-EZ (whichever is appropriate for your circumstances). Form 8843 will be produced for all F and J status holders. If you are an F or J status holder with dependents in the United States, Form 8843 must be completed for each, even if they had no income. Sign in with your Network ID and create a new UserID, follow the instructions through the pages, and Form 8843 will be completed for your dependent. Mail each dependent Form 8843 to IRS in a separate envelope. Nonresident Tax Help Workshops If you are an F-1 or J-1 student who has earned taxable income in the US, after you have completed and printed the Federal tax forms, you should attend a Nonresident Tax Help Workshop. The Controller’s Office conducts annual Tax Help workshops to assist students with their tax returns. The workshops are held in March of each year. The ISSP office will send email notification in February to advise you of the location, date and time of the workshop. Who needs to attend the Nonresident Tax Help Workshop? As a nonresident alien for tax purposes in F-1 or J-1 student status who has earned taxable income in the US in the previous given year, you must: Who does NOT need to attend the Nonresident Tax Help Workshop? If you or your dependents have not earned taxable income, you do not need to file a tax return. However, you must complete the Form 8843 using CINTAX to show your presence in the US during the taxable year. The Controller’s office will not review Form 8843 in the tax sessions. What information is covered during the Nonresident Tax Help Workshop? Assistance will only be provided for the state return GA Form 500 during the tax help sessions, and only for those who have a completed Form 1040NR-EZ. You must have your completed federal return in order to complete the state return. Additional information will be provided to those with Form 1040NR. When should I file my tax returns? Waiting to attend a tax session before filing your tax returns will allow you enough time to file your tax returns before the April deadline. However, if you are a nonresident and want to file before the tax sessions are held or you are a resident for tax purposes and need help, there are several resources for tax preparation assistance: Residents for tax purposes and Nonresident Income Tax Preparation Resources. Controller’s Office contact information: Income Tax Identification Number (ITIN) For students not eligible for a Social Security number, you may apply for an Individual Taxpayer Identification Number (ITIN) when filing taxes. Completed forms W-7(s) and supporting documents can be included with your tax return. ITIN numbers are for tax filing purposes only. To apply for an ITIN for you or your dependents, fill out Form W-7 and send the required documentation to the Austin Internal Revenue Service (IRS) office. Completed forms W-7(s) and supporting documents are then included with your tax return. For more information, please visit the following links: |