Taxes

The information here outlines key points about filing tax forms, but ISP staff members are not tax experts. Therefore, students with further questions are advised to seek guidance from tax specialists. 

Taxes on income earned in the U.S. may be required. Income includes wages, scholarships, fellowships, money earned from U.S. mutual funds and U.S. bank accounts. 

Most international students living in the U.S. must file IRS Form 8843 annually.

Tax forms are filed annually in the spring of the following year. Tax forms are filed with both the U.S. federal government through the Internal Revenue Service (IRS) and the state(s) in which a student earned income.

Visit the Emory ISSS Income Tax web page for up-to-date, extensive information about taxes and resource links.

Did you earn income in the U.S. in 2018?

If NO, you must:

• File IRS Form 8843 by June 15, 2019.
• Submit the form to:
  
  Department of Treasury
  Internal Revenue Service Center
  Austin, TX 73301-0215

If YES, you must:

• File these three forms by April 15, 2019:
  • Federal IRS Tax Form 1040 or 1040NR or 1040NR-EZ,
  • Federal IRS Tax Form 8843, and
  • Georgia State Tax Form 500
• Use Foreign National Tax Resource, a free web-based tax preparation program provided by Emory University, to complete the Federal IRS Tax Forms 1040 and 8843. Then mail these forms together with a copy of your W-2 to the Internal Revenue Service Center address provided in the Form 1040 instructions.
• Print the Georgia State Tax Form 500 and the instruction booklet, complete the form, and then mail it to the address listed on the Form 500.

Forms and Instructions

• Emory University ISSS Tax Filing Information
• Instructions for accessing your W-2
• Foreign National Tax Resource (FNTR) for completing federal tax forms (Click on Windstar logo)
• Georgia Form 500 
• Instructions for Georgia Form 500
• IRS webpage, Foreign Students and Scholars 
• IRS webpage, Tax Treaties
• IRS Form 8843 
• IRS Form 1040NR 
• IRS Form 1040-EZ 

If you use a professional tax preparation service

• Ensure that the service you use has experience with the Non-Resident Tax Code. Not all tax preparation services and software package are familiar with the Non-Resident Tax Code.
• Students who use the wrong tax code and forms will be responsible for making amendments to tax forms and repaying any refund or paying fines.

Special Note: Students who are residents for tax purposes are NOT required to file IRS Form 8843. 

All students in F-1 nonimmigrant status who are nonresidents for tax purposes MUST file the IRS Form 8843 regardless of whether they earned income in the U.S.

Students who DID receive U.S. income in 2018

Students who received taxable income may use the Foreign National Tax Resource (FNTR) software program to prepare their federal tax return. The program will prepare the IRS Form 8843 for students along with their federal tax form. The IRS Form 8843 should be submitted along with federal tax return forms no later than April 15, 2019. 

Students who DID NOT receive a U.S. source of income in 2019

Students who received NO taxable income must submit IRS Form 8843 no later than June 15, 2019. Complete only parts I and III. Refer to the instructions below.

General Instructions

Enter your name exactly as it appears in your passport.

In the field requesting your U.S. taxpayer identification number, enter your social security number (SSN) or your individual taxpayer identification number (ITIN). If you do not have one of these numbers, leave the field blank.

Part I

• Field 1a - Enter the visa type (for example, F-1) that you used to enter the U.S. and the date you entered. Refer to your I-94 record or the port of entry stamp in your passport for this date.
• Field 1b - Your current nonimmigrant status should be the same as in 1a unless you changed your status while in the U.S. If you did change your status in the U.S., enter your current nonimmigrant status and the date that your change of status was approved. Refer to your I-797 Approval Notice for this date. If you did not change your status in the U.S., enter only your current non-immigrant status (for example, F-1), and do not enter a date in this field. 
• Field 4a - Count the number of days you were physically present in the U.S. in each of the last 3 calendar years. Exclude days when you were outside the U.S. This date calculator is helpful. 
• Field 4b - Substantial Presence Test - enter the number of days you were present in the U.S. during the tax year. This should be the same number you entered in Field 4a.

Part III

• Field 9 - Enter: Emory University, ISSS Office, Atlanta, GA 30322. Telephone: 404-727-3300
• Field 10 - Enter: Shinsaeng Ko, Emory University, ISSS Office, Mail Stop: 1784-001-1AV, Atlanta, GA 30322. Telephone: 404-727-3300
• Fields 11-14 - Answer each question according to your personal situation.
• Sign and date page 2. 

Mail the completed form to:

Department of the Treasury
Internal Revenue Service Center
Austin, TX  73301-0215