Guidance on filing your 2009 U.S. Income Tax Return
If you received U.S. income of over $3650 in 2009 as a participant in the ASF's Exchange Visitor (J visa) Program as a trainee or intern, then you are subject to withholding and payment of Federal income taxes. You most likely are also subject to state and local taxes as well. Last year, your U.S. host firm should have deducted the appropriate amount of income tax from your paycheck. You must complete and send a tax return to the U.S. Internal Revenue Service (IRS). The deadline for submitting your income tax return is April 15, 2010. Be careful - there is a fine for filing late .
If you earned less than $3650 during the 2009 calendar year and had income tax deducted, you can file an income tax form with IRS for any refund due. See instructions below. Deadline for applying is the same: April 15, 2010.
If you did NOT receive income or received under $3650 and do not need to send in an income tax return, you still need to complete and submit IRS Form 8843, go to instructions below.
Documents you will need to file your U.S. Income Tax Return:
- Wage and Tax Statement (Form W-2): If you received income in 2009, generally, by February 1 of this year, you should have received a Wage and Tax Statement (IRS Form W-2) from your U.S. host firm. If your U.S. host firm did not issue a W-2 Form, you will need a letter from the firm, indicating the dates and length of your program in 2009, the total amount of income received, and the amount of income tax withheld.
- Form 1040NR-EZ: U.S. Nonresident Alien Income Tax Return-EZ: Most trainees and interns can use the Form 1040NR-EZ Form. You can download the form and instruction booklet from the IRS web site: www.irs.gov/formspubs/ under Forms and Instruction Number. Read the section: "May I Use Form 1040NR-EZ?" If the Form 1040NR-EZ is not appropriate, request the longer Form 1040NR (or appropriate form) & instruction booklet from IRS at the IRS web site or call the IRS toll-free number given below.
Web sites for Form and Instruction booklet for 1040NR-EZ are:
http://www.irs.gov/pub/irs-pdf/f1040nre.pdf
http://www.irs.gov/pub/irs-pdf/i1040nre.pdf
- Form 8843: Statement for Exempt Individuals and Individuals With a Medical Conditio:
- This form serves as an explanation to IRS of your claim, as a trainee or intern with a J visa, to being exempt from U.S. resident status. However you are not exempt from paying U.S. income tax if you earned more than $3650 in U.S. income. For tax purposes you are a Non-Resident Alien, and Form 8843 must be filed to indicate this. A sample showing how to complete the form is attached. You can download the form and instructions from the IRS web site: http://www.irs.gov/pub/irs-pdf/f8843.pdf.
You should complete the top section: name and address, and Parts I & II. Follow the sample Form attached. See the sample form (Adobe PDF) provided.
- In Part I, question 4b: This should be the same number you put for 2008 in Question 4a = the number of days you were in the U.S. as a trainee through The American-Scandinavian Foundation’s program (less any days traveling outside the U.S. during your training program)
- In Part II, item #5, enter the name and address of your U.S. host firm. In Part II, item #6, ASF’s name and address should be entered as shown on the sample.
- Sign on the reverse side.
Before mailing, be sure and make a copy of everything that you send to IRS.
By April 15, 2010, mail your completed Form 1040NR-EZ (or Form 1040NR), with Form W-2: Wage and Tax Statement, and Form 8843 to:
Department of the Treasury
Internal Revenue Service Center
Austin TX 73301-0215
You should keep your photocopy of the Form 1040NR-EZ (or Form 1040NR), Form 8843, and any accompanying documentation for at least three years.
Don't forget to deduct the $3650 as a personal exemption (Line 13 on the IRS Tax Form 1040NR-EZ (Adobe PDF)). You do not have to pay tax on this amount.
If you are due a refund, it usually takes one to two months.
NOTE: If, within the past six years, you were in the U.S. through another program in addition to ASF’s, under an F, J, Q or M visa, you may be considered a resident for tax purposes and you may need to fill out resident tax forms. Or if, as an ASF Exchange Visitor trainee, you have filed U.S. income tax forms in 2007 and 2008, then you may have exceeded exemption as a non-resident. Check IRS Publication 519 to determine if you are considered a resident in the U.S. To order this publication, see the following.
IRS Forms and Publications
To download U.S. Internal Revenue Service (IRS) tax forms or publications, visit the IRS web site.
To order U.S. Internal Revenue Service (IRS) tax forms or publications by phone: If you are in the U.S. and you want to order tax forms, instruction booklets, or publications, you can call the toll-free number: 1-800-829-3676. Delivery of an order takes approximately 10 working days from the date of your call. IRS Forms and Publications will be sent to you free of charge.
If you have a question about how to fill out your income tax report, the IRS has a special number for non-resident aliens with questions about U.S. income tax. Call: 215-516-2000.
Some IRS Publications which may be helpful to you in completing your tax return are:
- IRS Publication - 910: “Guide to free tax services” (Adobe PDF) - A guide to free publications and toll-free phone numbers to IRS offices for answers to your tax questions.
- IRS Publication 519: - “U.S. Tax Guide for Aliens” (Adobe PDF) - A comprehensive guide to figuring out tax liability.
- IRS Publication 901: “U.S. Tax Treaties” (Adobe PDF) - This publication provides information on tax treaty provisions. There are tax treaty provisions between the U.S. and Iceland and the U.S. and Norway, exempting income tax on income up to $2000. Trainees from Denmark, Finland, and Sweden are subject to U.S. income tax on all income received above $3400 (2007 figure). If you need further information on tax treaty provisions than that provided in IRS Publication 901, you are best advised to contact the Embassy or a Consulate General of your country in the U.S.
State and Local Tax
Any questions on state/local income tax obligations should be directed to your State Tax Office. (Note: Trainees in New York City are exempt from city tax but must pay state tax.)
Questions on tax obligations to your home country should be directed to the Embassy or a Consulate General of your country.
If you are having difficulty obtaining the forms, send an email to training@amscan.org. ASF staff members are not tax authorities. We are not able to provide specific advice on individual tax questions, but, to the extent that we are able, we are available to discuss any general questions or problems you might have.
Help with your Taxes
If you ask a tax preparer to prepare your U.S. income tax report, be very sure that the tax preparer is knowledgeable about Exchange Visitor, category: training or intern and about filing non-resident income tax forms.
If you earned income and want professional help preparing your tax return, an organization called Taxback.com will help you for a minimum fee of $75 or 10% of your refund. Taxback.com J1 Visa customers get an average American tax refunds of $800. For a free estimate you can log onto the Taxback.com website or call or call 1-888-203-8900.
Please note that Tax Back International is not affiliated in any way with ASF and this mention does not constitute an endorsement of the organization.
About Your Social Security Number:
In order to file your income tax return, you need a taxpayer identification number (Social Security Number). You should have applied for this when you first arrived in the U.S. If you do not already have a Social Security Number, apply for one now; see instructions (Adobe PDF). Remember: As an Exchange Visitor Program participant, you do NOT pay Social Security and Medicare (FICA) or Federal Unemployment (FUTA) taxes, and these should NOT be deducted from your income.
If you did not earn income from U.S. sources during your training, you do not need to complete a Form 1040NR-EZ, but you do need to send a completed Form 8843 (Adobe PDF) which confirms your non-resident status to IRS. Also include a cover letter indicating that you did not receive income from U.S. sources.
Complete the top section of Form 8843: name and address, and Parts I & II. See the sample form (Adobe PDF) provided. You do not need a social security number or taxpayer ID number when you complete the Form; just write “None” in the box: “Taxpayer identification number.”
- In Part I, question 4b: This should be the same number you put for 2008 in Question 4a = the number of days you were in the U.S. as a trainee through The American-Scandinavian Foundation's program (less any days traveling outside the U.S. during your training program)
- In Part II, item #5, enter the name and address of your trainer. In Part II, item #6, ASF's name and address have been entered.
- Sign on the reverse side.
Send the completed Form 8843 and cover letter to:
Department of the Treasury
Internal Revenue Service Center
Austin, TX 73301-0215
Deadline for submitting Form 8843, if you did not receive income while in the U.S., is October 15, 2010.
Spouses and children on J-2 visas also need to complete Form 8843. See instructions above.
Change of Address
If you change your private address within the U.S., you must notify ASF within ten days so we can record the change in the Student and Exchange Visitor Information System (SEVIS). You should also notify the Internal Revenue Service if you will pay or have paid U.S. income tax. Use Form 8822, Change of Address (Adobe PDF).