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UMKC - International Student Affairs
TAX RELATED INFORMATION
IMPORTANT INFORMATION FOR CURRENT F-1 and J-1 VISA HOLDERS
NON-RESIDENT ALIEN TAXATION
(To Be Postmarked by April 15)
(Note that this information is typically used between February 1 and April 15
to pay taxes over income earned during the prior calendar year.)

  • Who should file?
  • Documents you will need
  • Social Security and Medicare (FICA) Refund Applications
  • Tax Reporting Requirements for International Students and Exchange Visitors
           
    Who should file taxes ?
    • All International Students and Scholars who were present in the United States for any duration of time in the previous calendar year are required to file tax returns, irrespective of whether they worked or not.
    • The deadline for this application to the Internal Revenue Service (IRS) to be postmarked (not received) is April 15 every year.
    Documents you will need

    You will need your passport, your immigration documents, and any tax forms you have received, according to the information provided below.

    W-2:
    • This shows taxable income received in the form of wages. It lists the total income and all the taxes that have already been withheld and may include Federal, State, Social Security and Medicare.
    • These forms are employer-specific, so if you had a job anywhere during the last year, other than at UMKC, you should also have received a Form W-2 from each employer. You need ALL to file your tax return.
    • Your UMKC Form W-2 (and of any additional employer) will be mailed in late January to the last known address on file in the payroll system as of December 31.
    • If you have not yet received by January 31 all required W-2 forms, there could be several reasons:
      1. You had no compensation (job) income during the previous calendar year.
        (If you began working at the end of last year but your first paycheck was received this year, you will not have received a Form W-2 for work performed during last year.)
      2. Your income was exempt from all withholding during last year because of a tax treaty between the United States and your country of tax residency.
        Tax treaty-exempt income is reported on Form 1042-S, which will be explained below.
      3. Your address changed and the form has either been delayed or lost in the postal system or will be returned to UMKC (or any other employer) by the Post Office as undeliverable.
        If you believe that this is or may be true, please come with a photo ID to the Human Resources Office, Administrative Center Building, 5115 Oak Street (or any other employer) after February 1 and request a Form W-2.
        In some cases, the forms will have been returned to the Human Resources Office. In other cases, the Human Resources Office will need to print a duplicate form.
    • If the Form W-2 you received shows no Federal or State withholding, but shows Social Security and Medicare withholding, this is normal for persons who are residents for tax purposes, but who are still exempt from Federal and State withholding because of a tax treaty.
    • If the Form W-2 you received shows Social Security and Medicare withholding, but you are in F-1 or J-1 status and are a nonresident alien for tax purposes, you may be eligible for a refund of this withholding. Please see Social Security and Medicare (FICA) Refund Applications below.
     1042-S:

    • This form is issued by UMKC for 2 specific purposes:
      1. To document taxable scholarship income
      2. To document scholarship or job related income that is exempt from withholding because of a tax treaty
    • This form is produced by the University and was mailed out on January 31, 2014. (Please contact Human Resources if you do not receive the form by the end of January 2013 while you should have received it.)
    • If you are eligible for a tax treaty, but did not sign the necessary forms during the tax year, your income will have been taxed and reported entirely on a Form W-2.
     1099-G:

    • This form is issued by the State of Missouri (or another state where you worked) to document a state tax refund from the tax year that proceeded the most recent calendar year and that may be taxable for that calendar year. Put it in your "tax file" and bring it to the VITA site.
     1099-INT:

    • This form is issued by your bank, and shows the interest you received on deposits in your bank account or CD. Bank interest is not taxable for NRA's, so you do not need to consider this form in preparing your tax return if you are a non-resident alien for tax purposes.
     1099-MISC:

    • This form is used to show "independent contractor" income. Sometimes, students who work in off-campus jobs are given this form to document income instead of being given a the W-2 form. If the income shown on the 1099-MISC is very large, you may owe taxes when you file your return because Federal and State taxes are not withheld from "independent contractor" income.
     1099-DIV:

    • This form documents dividend income, which must be included when you calculate your taxable income for the tax return.
     1098-T:

    • This form is issued by educational institutions in the United States to show the educational expenses for each tax year. This form facilitates U.S. taxpayers (not nonresidents) making application for the Hope and Lifetime Learning Tax Credits. For nonresidents, this is a nice souvenir or can be thrown away. It is not useful for your tax return.
     Social Security and Medicare (FICA) Refund Applications

      If you are a nonresident alien for tax purposes and you are in F-1 or J-1 immigration status, you are exempt from FICA withholding from any job, as long as you had the required work authorization (i.e. the job must have been legal).
      This includes F-1 and J-1 off-campus employment for economic necessity, F-1 Curricular and Optional Practical Training and J-1 Academic Training.
      Persons in J-2 status are not exempt from FICA withholding under this provision.

      If your UMKC W-2 shows FICA withholding and you believe you are eligible for a refund, please contact the UMKC Human Resources Office at 816-235-1621.

      If your W-2 is from another employer, you will need to file Forms 843 and 8316 with the IRS for the FICA to be refunded. Please contact your employer for a refund.

  •  Tax Reporting Requirements for International Students and Exchange Visitors
    Sprintax
    The International Student Affairs Office has subscribed to an online tax return preparation called "Sprintax".
    To create a account, register in the box below. 

    The Sprintax system is completely self-service; If you have problems registering or accessing this resource, please visit the ISAO Welcome Center or send an email to isao@umkc.edu.
     

    Who Should File?
      If you were employed at UMKC or were engaged in authorized Academic Training (AT), Curricular Practical Training (CPT), or Optional Practical Training (OPT) in 2013, you may prepare your 2013 income taxes online through this system.
    • This system only completes Forms 1040NR or Form 1040NR-EZ for international F-1 students or J-1 exchange visitors.

    • After you finish, you will be able to mail your tax return with other required documents.
        Be sure to follow the mailing instructions at the end of the online filing process.

      ISAO will not be able to help you with technical issues with the Sprintax system or answer tax questions.

      • If you have not received your W-2 or 1042s Form, contact your employer's payroll office.

      • If you prefer a tax preparation service, call (800) 829-1040 to find an area VITA or TCE site that has certified tax preparers.

        • Please note that not all preparers offer assistance with Forms 1040NR and 1040NR EZ, which are required for international filers with F-1 and J-1 visa status.
        • When selecting a tax preparation center, be sure to ask in advance if services for international students and scholars are provided.