I can’t find my 1042-S?! I have always received one in the past, and I know I am eligible for the treaty!

If you expected a 1042-S but do not have one in GLACIER, most likely you did not take the treaty through Georgia Tech in 2015. However, you can still receive the treaty benefit through your tax return. If you use Sprintax, the program will know from your other forms that you haven't yet taken the treaty and (if you are eligible) Sprintax will make the appropriate adjustments to your tax refund. You do not need a 1042-S to claim a treaty benefit, it is simply a form for reporting a benefit that has already been claimed.

Both resident and nonresident aliens for tax purposes who already claimed treaties in 2015, as well as all those students who are nonresident aliens for tax purposes receiving scholarships greater than tuition, will use a form 1042-S to complete their tax return.  1042-S forms were released on February 12, 2016.  Recipients received an email from GLACIER when the form was ready.

New YouTube Videos, Online Resources Help Taxpayers Abroad

From the IRS Newswire, 06/04/2015

With the June 15 filing deadline for Americans abroad fast approaching, the Internal Revenue Service is launching three new online videos and expanding other online resources designed to help taxpayers, especially those living abroad, meet their U.S. tax obligations.

By law, Americans living abroad, as well as many non-U.S. citizens, must file a U.S. income tax return. In addition, key tax benefits, such as the foreign earned income exclusion, are only available to those who file a U.S. return. These online resources are designed to help affected taxpayers understand how these rules apply to them.

Three new videos are now available on the IRS YouTube page, and several more of interest to taxpayers abroad will be released in coming weeks. Now available are:

• International Taxpayers--Filing Requirements. Learn about the requirements for filing an individual income tax return including income limits while living abroad.
• International Taxpayers--Foreign Earned Income Exclusion. Find out who is eligible, what income qualifies and how to claim the exclusion.
• International Taxpayers--Individual Taxpayer Identification Number (ITIN). This video helps non-U.S. citizens determine if they need an IRS-issued tax reporting number, known as an ITIN, and how to apply for one.

Upcoming videos will deal with the foreign tax credit, filing status for a U.S. taxpayer married to a foreign spouse and an introduction to the IRS web site for international taxpayers.

The IRS has also added two new international tax topics to Tax Trails, the agency’s interactive online tool that helps taxpayers get answers to their general tax questions.

The new topics are:

• Am I Required to File a U.S. Individual Income Tax Return (for U.S. Citizens/Resident Aliens Living Abroad and Nonresident Aliens)?
• Filing Status of a U.S. Citizen or Resident Alien Married to a Nonresident Alien.

The InternationalTaxpayers page on IRS.gov is packed with information designed to help taxpayers living abroad, resident aliens, nonresident aliens, residents of U.S. territories and foreign students. Among other things, the website features a directory of overseas tax preparers.

In addition, the IRS uses a variety of social media tools to share the latest tax information with interested taxpayers both in the United States and around the world. These include the IRS2Go phone application, YouTube, Tumblr and Twitter. A listing of IRS social media tools is available on IRS.gov.

To protect taxpayer privacy, the IRS only uses social media tools to share public information, not to answer personal tax or account questions. It advises taxpayers to never post confidential information, like a Social Security number, on social media sites.

Reminder

Federal law requires U.S. citizens and resident aliens to report any worldwide income, including income from foreign trusts and foreign bank and securities accounts. In most cases, affected taxpayers need to complete and attach Schedule B to their tax return. Part III of ScheduleB asks about the existence of foreign accounts, such as bank and securities accounts, and usually requires U.S. citizens to report the country in which each account is located.

In addition, certain taxpayers may also have to complete and attach to their return Form8938, Statement of Foreign Financial Assets.  Generally, U.S. citizens, resident aliens and certain non-resident aliens must report specified foreign financial assets on this form if the aggregate value of those assets exceeds certain thresholds. See the instructions for Form 8938.

Under the Foreign Account Tax Compliance Act (FATCA) certain U.S. taxpayers holding financial assets outside the United States must report those assets to the IRS on Form 8938. Reporting thresholds vary based on whether a taxpayer files a joint income tax return or lives abroad. See Form 8938 instructions for more.  

Tax Season Brings Out Scammers, Con Artists Looking For An Easy Score

From wabe.org, 02/11/2015

Now that it’s tax season, the number of attempts by scam artists to steal a taxpayer’s identity, or con people into paying money that they don’t owe, has increased dramatically.  

Recently, Dottie Callina ─ manager of communications with the Better Business Bureau serving metro Atlanta, Athens and northeast Georgia ─ talked with WABE's Steve Goss about how to protect yourself from a tax season scam. 

"The IRS will never call you about taxes that you owe," Callina said. "They will never demand that you pay taxes without giving you the opportunity to question or appeal the amount they say you owe. They will require you to use a specific payment method for your taxes. They will never ask you for a credit or debit card over the phone, and they will never threaten to bring in local police or other law enforcement groups to have you arrested."  

If you receive any suspicious telephone calls, emails or letters, call the IRS at 1-800-829-1040 or visit irs.gov for help. 

See the full story and listed to a conversation with the Better Business Bureau's Dottie Callina here - http://wabe.org/post/tax-season-brings-out-scammers-con-artists-looking-easy-score. 

Important Information about getting an ITIN (Individual Taxpayer Identification Number)

There have been some significant and unannounced changes in the ITIN process for this tax year!  

If you or your dependents do not have a SSN and need an ITIN in order to file a tax return, please be aware that the IRS is no longer accepting ITIN applications with tax returns.  Instead you will need to file the ITIN application (the form W-7) first and separately from your tax return, and only after receiving the number can you file your return.  Please note that this may cause you to have to file your tax return past the April 15 deadline.  Unfortunately at this time there is no process to avoid this.  Keep in mind however that if you do not owe the IRS a payment there is no penalty for filing a late return. 

For more information on filing the ITIN application please see #19 in the Tax FAQ at http://tinyurl.com/pggllgp and the previous ITIN announcement from the IRS at http://www.irs.gov/uac/Newsroom/Updated-ITIN-Procedure-Changes-Announced.  Please keep in mind that any mention of filing the W-7 with the ITIN is outdated and should not be followed.

GLACIER Tax Prep & 1042-S Delays

Due to campus closures, the release of 1042-S forms and the launch of GLACIER Tax Prep (GTP) have both been delayed until February 28, 2014 

State Tax Workshop Schedule 2014

Federal tax forms must be filled out before attending a State Tax Workshop. 

You must bring the following to the State Tax Workshop:

• Your completed federal form (1040NR or 1040NR-EZ) 

• All W-2 forms (if received) 

• All 1042-S forms (if received)

• All 1099 forms (if received)

• Blank copy of the GA500 (not GA500-EZ) form found here: http://tinyurl.com/olsz4jq. 

Schedule

Date	Time	Location (Building #)	Room #
Monday, February 24, 2014	2:00 PM	Klaus (153)	1116 East
Thursday, March 06, 2014	1:30 PM	Klaus (153)	1116 East/West
Friday, March 14, 2014	9:00 AM	Klaus (153)	1116 East/West
Friday, March 21, 2014	1:00 PM	Klaus (153)	1116 East/West
Thursday, March 27, 2014	1:00 PM	Klaus (153)	1116 East/West
Wednesday, April 02, 2014	4:00 PM	Instructional Center (055)	Room 103
Monday, April 07, 2014	10:30 AM	Instructional Center (055)	Room 105
Monday, April 14, 2014	4:00 PM	Instructional Center (055)	Room 103

All workshops last approximately 1 hour

Map of Locations

View Tax Workshop Map in a larger map

Anxious to Start Your 2013 Tax Return?

As we enter the tax filing period for 2013, you may be anxious to complete your return and to get your refund.  We at OHR and OIE understand this, and want to help!  

This year the IRS has delayed all tax filings and will not accept returns earlier than January 31, 2014.  Please keep in mind that all non-US citizens (who are not US green card holders) should first use the GLACIER tax compliance system to determine if you are a resident or nonresident alien for tax purposes.  If GLACIER determines that you are a nonresident for tax purposes, we can help!  As a nonresident for tax purposes you will be able to complete your federal tax return using GLACIER Tax Prep (GTP) which will be available for use via your current GLACIER account no later than February 17, 2014.  

Workshops assisting with the Georgia state tax forms will be held February 24 through April 14 Dates, times, and locations can be found here.

Also, please be reminded that both resident and nonresident aliens for tax purposes who claimed treaties in 2013, as well as all those students who are nonresident aliens for tax purposes receiving scholarships above and beyond tuition, will need a form 1042-S to complete their tax return.  1042-S forms will also be released no later than February 17, 2014.  Recipients will receive an email from GLACIER when the form is ready for use.

See the International Student and Scholar Tax FAQs for additional information

Questions?  Email nra.ask@ohr.gatech.edu

State Tax Workshop Registration

International Student and Scholar Services (ISSS) recommends that students register for the State Tax Workshops using iStart. 

After signing in, please choose Session Sign-ups in the left-hand column where you’ll choose the date and time. You will not receive a confirmation email but you can confirm your request has been successfully processed by viewing the session you have registered in your iStart account.

See the complete State Tax Workshop Schedule here: http://globalbuzzgeorgiatech.blogspot.com/2013/02/state-tax-workshop-schedule.html 

Keep up-to-date with the latest information from Georgia Tech’s International Student and Scholar Services with their bi-weekly newsletter, InTECHnational News. InTECH includes important immigration information and upcoming events and opportunities for Georgia Tech’s international population. Past issues and the current issue of InTECHnational News can be found at http://oie.gatech.edu/isss/intechnational-news. 

State Tax Workshop Schedule

Federal tax returns must be filled out before attending a State Tax Workshop. Please bring to the workshop your completed federal form (1040NR or 1040NR-EZ) as well as all W-2, 1042-S and 1099 forms you have received.

Workshop #	Date	Time	Location (Building #)	Room #
1	Wednesday, February 20, 2013	2:00 PM	Klaus (153)	1116 West
2	Tuesday, February 26, 2013	2:00 PM	Klaus (153)	1116 West
3	Friday, March 08, 2013	3:00 PM	Instructional Center (055)	Room 205
4	Tuesday, March 12, 2013	1:00 PM	Klaus (153)	1116 West
5	Thursday, March 21, 2013	9:30 AM	Instructional Center (055)	Room 103
6	Wednesday, March 27, 2013	9:00 AM	Klaus (153)	1116 West
7	Tuesday, April 02, 2013	11:00 AM	Klaus (153)	1116 East
8	Friday, April 05, 2013	9:00 AM	Instructional Center (055)	Room 105
9	Monday, April 08, 2013	3:30 PM	Instructional Center (055)	Room 105
10	Friday, April 12, 2013	2:00 PM	Instructional Center (055)	Room 103

All workshops last approximately 1 hour.

View Tax Workshop Map in a larger map

Anxious to Start Your 2012 Tax Return?

As we enter the tax filing period for 2012, you may be anxious to complete your return and to get your refund.  We at OHR and OIE understand this, and want to help!  

Please keep in mind that all non-US citizens (who are not US green card holders) should first use the GLACIER tax compliance system to determine if you are a resident or nonresident alien for tax purposes.  If GLACIER determines that you are a nonresident for tax purposes, we can help!  As a nonresident for tax purposes you will be able to complete your federal tax return using GLACIER Tax Prep (GTP) which will be available for use via your current GLACIER account no later than February 15, 2013.  

Workshops assisting with the Georgia state tax forms will be held February 20 through April 12 with dates, times, and locations to be announced soon.

Also, please be reminded that both resident and nonresident aliens for tax purposes who claimed treaties in 2012, as well as all those students who are nonresident aliens for tax purposes receiving scholarships above and beyond tuition, will need a form 1042-S to complete their tax return.  1042-S forms will also be released no later than February 15, 2013.  Recipients will receive an email from GLACIER when the form is ready for use.

See the International Student and Scholar Tax FAQs for additional information

Questions?  Email nra.ask@ohr.gatech.edu