Social Security Update for Foreign Nationals Who Applied at GSEP

If you applied for your SSN at the Graduate Student Employee Processing (GSEP) event in August, 2016 you may be wondering why you haven’t gotten your number yet.  Global HR has confirmed with the Social Security Administration that they are still in the process of approving those applications.  SSA has indicated that they have completed nearly half of the applications, but are still working on the rest.  If you have not yet received your SSN, don’t panic!  We expect to see the rest of the numbers approved in the very near future.

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.

Tax Identity Theft Awareness Week: Phone Scams

This is Tax Identity Theft Awareness Week, and we want you to be aware of tax scams! Today’s lesson: phone scams.

Do not fall victim to scammers who call and say they are with the Internal Revenue Service (IRS)! There has been an increase in aggressive phone scams where people call and threaten you with police arrest or deportation if you don’t pay them.

Even if you do owe taxes…

·         The IRS will NEVER call and demand immediate payment over the phone.

·         The IRS will NEVER try to threaten or intimidate you, demand payment with a prepaid debit card, or ask for your credit card or debit card number over the phone.

·         The IRS will NEVER threaten to call the police or immigration agents if you don’t pay.

If you get a call like this, report it to the Treasury Inspector General for Tax Administration by calling 800-366-4484 or visiting www.tigta.gov. Also, report it to the Federal Trade Commission at www.ftc.gov/complaint.

For more information on tax scams, watch this video and read this IRS Tax Tip. 

Visit uscis.gov/avoidscams or uscis.gov/eviteestafas to learn how to recognize and avoid immigration scams and find authorized legal services. 

Help for International Taxpayers Begins on IRS.gov; Six YouTube Videos Now Available to Assist

IRS Newswire, 01/07/2016

The Internal Revenue Service reminds U.S. taxpayers living abroad, as well as other international taxpayers, that IRS.gov provides the best starting place for getting answers to their important tax questions. This filing season, six new YouTube videos on common issues that international taxpayers face are also available.

The International Taxpayers 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. The web site also features a directory that includes overseas tax preparers.

“These resources provide critical information to assist taxpayers with many different needs,” said IRS Commissioner John Koskinen.  “Tax issues can be even more challenging for international taxpayers, and IRS.gov provides important details they need to understand their obligations.”

International taxpayers will find the online IRS Tax Map and the International Tax Topic Index to be valuable sources of answers for their tax questions. These online tools assemble or group IRS forms, publications and web pages by subject and provide users with a single entry point to find tax information.

In 2015, the IRS also created videos to assist international taxpayers with some of their most common questions. The videos cover the following international taxpayer topics:

• Filing Requirements
• Foreign Earned Income Exclusion
• Individual Taxpayer Identification Number (ITIN)
• Filing Status if Married to a Nonresident Alien
• Foreign Tax Credit
• Introduction to the International Taxpayers Web Page

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 and videos are designed to help affected taxpayers understand how these rules apply to them.

Federal law requires U.S. citizens and resident aliens to report 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 Schedule B 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.

Taxpayers with an interest in, or signature or other authority over, foreign financial accounts whose aggregate value exceeded $10,000 at any time during 2015 must file with the Treasury Department a Financial Crimes Enforcement Network (FinCEN) Form 114, Report of Foreign Bank and Financial Accounts (FBAR). It is due to the Treasury Department by June 30, 2016, must be filed electronically and is only available online through the BSA E-Filing System website. For details regarding the FBAR requirements, see Report of Foreign Bank and Financial Accounts (FBAR).

U.S. taxpayers with foreign accounts should also understand their reporting requirements under the Foreign Account Tax Compliance Act (FATCA). Third-party information reporting from foreign financial institutions or through intergovernmental agreements began in 2015.

In addition, under FATCA, certain U.S. taxpayers holding financial assets outside the United States must report those assets to the IRS on Form 8938, Statement of Specified 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. Reporting thresholds vary based on whether a taxpayer files a joint income tax return or lives abroad. See the instructions for Form 8938 for more information.

To help avoid delays with tax refunds, taxpayers living abroad should visit the Helpful Tips for Effectively Receiving a Tax Refund for Taxpayers Living Abroad page.

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 two topics involve filing requirements and filing status of a U.S. citizen or resident alien married to a nonresident alien.

More information on the tax rules that apply to U.S. citizens and resident aliens living abroad can be found in, Publication 54, Tax Guide for U.S. Citizens and Resident Aliens Abroad, available on IRS.gov.

IRS Spotlights Year-Round Tax Help in 6 Languages

From the IRS Newswire, 07/01/2015

The Internal Revenue Service today reminded taxpayers that a wide range of publications and online resources are available in six languages on IRS.gov, the agency’s popular web site.

IRS.gov features online resources in Chinese, Korean, Russian and Vietnamese, as well as English and Spanish. These multilingual resources are available throughout the year, not just during tax season.

Available resources include the agency’s cornerstone Taxpayer Bill of Rights document, Publication 1, titled “Your Rights as a Taxpayer.” The publication outlines the 10 key provisions that make up the Taxpayer Bill of Rights, including the right to: be informed, quality service, pay no more than the correct amount of tax, challenge the IRS’s position and be heard, appeal an IRS decision in an independent forum, finality, privacy, confidentiality, retain representation and a fair and just tax system.

Also available in English and Spanish is Publication 17, Your Federal Income Tax. This comprehensive tax guide for individuals can be a worthwhile year-round reference for anyone still working on their 2014 return, as well as those planning for the years ahead. Other online resources are designed to help taxpayers understand the audit process, the collection process, the special rules that apply to taxpayers abroad and how to respond to IRS bills and notices. There is also information on tax fraud, including tips on spotting a phone scam, currently the most widespread tax-related scam.

To access these multilingual online resources, open the “Language” option in the top right-hand corner of IRS.gov or look for the “Other Languages” section at the bottom of each page of the website.

Related Items:

• El IRS en Español
• 中文 Chinese
• 한국어 Korean
• TiếngViệt Vietnamese
• Pусский Russian

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.  

Don’t be Fooled, Phone Scams Continue to be Serious Threat Nationwide

From The IRS Newswire, 03/31/2015

WASHINGTON — As April 1st approaches, the IRS warns taxpayers not to be fooled by the tricks scammers use to take advantage of those they target. Scammers use fake names, provide bogus IRS badge numbers and alter caller ID numbers to make it look like the IRS is calling.

With the final two weeks of the filing season about to begin and millions preparing their returns, taxpayers should be alert.

"This is no April Fool's joke. Everyone should be on the lookout for threatening calls from people faking IRS phone numbers and demands for immediate payment," IRS Commissioner John Koskinen said. "These are scams. I urge taxpayers to stay vigilant and remain aware of the constantly changing tactics used by these criminals.”

As the filing season nears its end, there has been a surge of phone scams where scam artists threaten police arrest, deportation, license revocation and other threats.

They often leave “urgent” callback requests and sometimes prey on the most vulnerable people, such as the elderly, newly arrived immigrants and those whose first language is not English. Scammers have been known to impersonate agents from IRS Criminal Investigation as well.

Here are five things the scammers often do but the IRS will not do.

The IRS will not:

• Call to demand immediate payment, nor will the agency call about taxes owed without first having mailed you a bill.
• Demand that you pay taxes without giving you the opportunity to question or appeal the amount they say you owe.
• Require you to use a specific payment method for your taxes, such as a prepaid debit card.
• Ask for credit or debit card numbers over the phone.
• Threaten to bring in local police or other law-enforcement groups to have you arrested for not paying.

If you get a phone call from someone claiming to be from the IRS and asking for money, here’s what you should do:

• If you know you owe taxes or think you might owe, call the IRS at 1-800-829-1040. The IRS workers can help you with a payment issue.
• If you know you don’t owe taxes or have no reason to believe that you do, report the incident to the Treasury Inspector General for Tax Administration (TIGTA) at 1-800-366-4484 or report it online at the IRS Impersonation Scam Reporting Page.
• If you’ve been targeted by this scam, also contact the Federal Trade Commission and use their FTC Complaint Assistant at FTC.gov. If the complaint involves someone impersonating the IRS, include the words “IRS Telephone Scam” in the notes.

Remember, too, the IRS does not use email, text messages or any social media to discuss your personal tax issue involving bills or refunds. For more information on reporting tax scams, go to IRS.gov and type “scam” in the search box.

Additional information about tax scams is available on IRS social media sites, including YouTube and Tumblr, where people can search “scam” to find the related posts.

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. 

IRS "Taxpayer Bill of Rights" Now Available in 6 Languages

From the IRS Newswire, 08/12/2014

WASHINGTON ― The Internal Revenue Service announced today that its cornerstone "Taxpayer Bill of Rights“ document is now available in six languages.

Newly-revised versions of Publication 1, "Your Rights as a Taxpayer,” are now posted on IRS.gov in English, Spanish, Chinese, Korean, Russian and Vietnamese. By making this important publication available in multiple languages, the IRS hopes to increase the number of Americans who know and understand their rights under the tax law.

The Taxpayer Bill of Rights takes the multiple existing rights embedded in the tax code and groups them into 10 broad categories, making them easier to find and understand.

“We believe that these rights are critically important for people to know and understand, and translating them into additional languages helps us reach even more taxpayers,” IRS Commissioner John Koskinen said. “We encourage people to take a moment to read the Bill of Rights.”

The Taxpayer Bill of Rights contains 10 provisions. They are:

1. The Right to Be Informed

2. The Right to Quality Service

3. The Right to Pay No More than the Correct Amount of Tax

4. The Right to Challenge the IRS’s Position and Be Heard

5. The Right to Appeal an IRS Decision in an Independent Forum

6. The Right to Finality

7. The Right to Privacy

8. The Right to Confidentiality

9. The Right to Retain Representation

10. The Right to a Fair and Just Tax System

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

January Paycheck Not What You Expected?

What is “FICA” and why is it making my paycheck smaller?

“FICA” (which stands for "Federal Insurance Contributions Act") refers to the payroll taxes withheld from your salary that fund both the US Social Security and Medicare programs. Employees who are full-time students, nonresident alien students (F-1s/J-1s) and nonresident alien scholars (J-1s in the first two years of their program) do not have to pay FICA taxes.

If you are required to pay FICA taxes, the Medicare contribution is identified as “Fed MED/EE” and the Social Security contribution is identified as “Fed OASDI/EE” on your paycheck. The Medicare contribution is 1.45% of your taxable income. In January 2013, the employee’s share of the Social Security payroll tax was increased to 6.2% of your taxable income.

Note: Some of you may have been exempt in 2013 because of your nonresident tax status, but that status may have changed in 2014 and you are paying FICA for the first time.  If you are unsure, check your GLACIER tax summary for information on when you can expect to start paying FICA taxes.

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

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

PHISHING SCAM: Fake IRS E-mails

The phishing scams have already started.  Each year, millions of people receive an email “from the IRS” that looks very real and asks the person to click on a link in order to get their refund electronically deposited into their bank account.  The person is asked to enter his or her SSN/ITIN and bank information and told that the refund will be there in about 24 hours. 

Please be aware of the following:

FIRST – the IRS DOES NOT and CANNOT send emails to taxpayers.

SECOND – if the person clicks on the link, a virus will likely be launched onto their computer. IF they actually enter the information, it is likely that money will be deducted from their bank account within a matter of hours. 

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