Federal Income Tax Filing (Nonresident)
1. Getting Ready to Prepare your 2016 Tax Return
Do you have an SSN or ITIN?
All tax filers with U.S. source income will need either a Social Security Number (SSN) or Individual Tax Identification Number (ITIN) to file a tax return. If you don’t have a SSN/ITIN you must get one now. Click here to see if you are eligible for an SSN. If not, contact OISS about applying for an ITIN.
Reporting your SSN/ITIN to Yale. report your this number in person to your school registrar. Yale College and Graduate School students should take their SSN card in person to the Registrar at 246 Church Street, Third Floor. Students in the professional schools should visit their school registrars. Registrars will update your student record, which will in turn update your information in the payroll system. Faculty and staff should provide the Yale Employee Service Center with a photocopy of your Social Security Card by visiting 221 Whitney Avenue.
Collecting Your Income Statements
Before you begin to prepare your tax return, you will need to collect your income statements, Form W-2 and From 1042-S. If you did not receive any U.S. source income in 2016, you will not receive an income statement and do not need FNTR access. Just complete and submit the IRS form 8843.
If you had U.S. source income you will receive one or more forms indicating the type, source and amount of income received
- Form W-2, Wage and Tax Statement - issued by the end of January for wages earned. For instructions on how to get your Yale W-2 click here.
- Form 1042-S, Foreign Person’s U.S. Source Income Subject to Withholding - issued on March 15th for stipend, non-qualified scholarship, fellowship income, prizes and awards, as well as for income covered by a tax treaty. If you have a Foreign National Information System (FNIS) account and you have consented to receive IRS forms electronically, you should receive an email from the International Tax Office with instructions to download and print the Form 1042-S. Yale will also mail a copy of the form to the address on file with the University. Send an email to email@example.com for FNIS account information.
- Form 1099MISC, - issued by the end of January for certain payments made to U.S. Citizens, U.S. Permanent Residents and Resident Aliens for tax purposes
- Form 1098T. You may have received this form from the University. Nonresident Aliens for U.S. tax purposes are generally not eligible to claim any of the education related tax credits or deductions for which the Form 1098T is intended to serve as documentation. If you are eligible to file Form 1040NR or Form 1040NR-EZ, you are not eligible to claim education related credits.
Depending on your individual circumstance, you may have multiples of one form and/or more than one type of income statement. Click here to determine which forms you will receive from Yale University.
If you are unable to access your forms electronically, Yale Payroll will mail paper statements to your most recent address. If do not receive these form(s) or have moved away, please contact firstname.lastname@example.org with your name and past NetID for a copy of your W-2 form. Include the address to which you would like the forms to be sent. For a copy of your 1042-S form(s) contact email@example.com.
When you receive these forms, check that your name and SSN/ITIN are correct on these income statements. If they are incorrect, you will need to contact firstname.lastname@example.org. (Note: if you have not previously been issued or reported an SSN or ITIN, Yale will auto-populate this field, often with a number beginning with “9.” These Yale-issued numbers are not acceptable for tax filing purposes and you will need to have the form re-issued.)
If you are receiving both a W-2 and a 1042-S form, you must wait until you have all your income statements before you begin the filing process.
2. Preparing your Federal Tax Return
OISS provides the FNTR tax preparation software for Yale international students and scholars who are non-resident tax filers. The software helps users prepare all of the paper forms needed for their tax filing, which are then mailed to the IRS.
There are a limited number of FNTR accounts offered by Yale for each tax year. Please file as early as possible. Requesting an access code does not guarantee an FNTR account, especially past the April tax deadline.
- A limited number of access codes for the FNTR software are available. Please contact email@example.com to receive a code, as we expect to run out by April 18, 2016.
- After all FNTR access codes are distributed, you will have to prepare your forms by hand.
- - See more at: http://oiss.yale.edu/news/tax-deadline-april-18-2016#sthash.do6sCGat.dpuf
Request FNTR access:
If you did not receive an FNTR access code, you will need to fill out the paper forms without FNTR and mail them to the IRS.
- If you received no U.S.-based income in 2016, you will need to fill out only form 8843. Print, sign and mail to the address indicated in the instructions. You do not need an SSN or ITIN to file form 8843 unless you are a J-2 or F-2 dependent eligible to be claimed as exemptions on a U.S. income tax form.
- If you had U.S. source income, you will need to fill out a 1040NR or 1040NR-EZ form AND the 8843 form.
Form 8843: IRS guidance | Form 8843 & Instructions
Form 1040NR: IRS guidance | Instructions | Form 1040NR
Form 1040NR-EZ: IRS guidance | Instructions | Form 1040NR-EZ
3. Preparing your State Tax Return
You may also be required to file taxes in any states where you received income.
- FNTR does not prepare the Connecticut state income tax requirement. Click here for more details.
- FNTR does have an option to complete the forms for Massachusetts. Please only choose this option if you are required to file taxes in that state (e.g. you received income from a Massachusetts institution).
- If you received income from any other state, you may also be required to file for that state. OISS does not provide guidance for state filings.
- Whether you use FNTR or not, you should read through the Connecticut information available here.
4. Print, Sign, and Mail
Whether you use FNTR to generate your forms or fill out the forms yourself, you must print, sign and date the forms, attach the appropriate copies of your income statements and follow the instructions given to mail them to the Internal Revenue Service (IRS). If you owe money, make your check payable to the United States Treasury. The deadline for filing the 2016 return is Monday, April 17, 2017.
5. Keep Copies!
Remember to keep copies of what you file each year (in case your return gets reviewed and there is a problem or if the IRS audits you in the future). You can save the PDFs to your computer or print an extra copy - do not rely on FNTR to store copies of your tax returns, as you may not be able to access them in the future.
6. “Where’s My Refund?”
If you have determined that you are due a refund for federal income tax purposes, it will take the IRS some time to process your refund. If you submit your return(s) on or close to the filing deadline, it is not uncommon to have to wait several weeks (sometimes 16 to 20 weeks) before receiving your refund or a notice. You can check the status of your return at this IRS link.
This information is intended only for international students and scholars who are nonresident alien taxpayers with income sources and level typical of students and scholars at Yale University. Although the information contained in this site has been reviewed carefully and should be adequate to assist most international students and scholars, it is not a substitute for advice obtained from the Internal Revenue Service (IRS) or a qualified tax accountant. If your visa status has changed in the past year, or you believe you have a complicated tax issue, please consult the IRS or a qualified tax accountant.
In addition, while the tax preparation software, Thomson Reuters ONESOURCE™ FNTR, is being provided to help you with your tax filing obligations, you are individually responsible for verifying that the correct information has been entered into the tax preparation software and included on all forms and/or other documents printed or derived from the tax preparation software, and ultimately responsible for any errors or omissions.