News

2005 Tax Bulletin
from
The International Students and Scholars Office (ISSO)
Boston University

International students and scholars are often surprised to learn that they must file tax forms while they are in the U.S. The deadline for filing 2004 taxes is coming soon. The staff of the ISSO does not specialize in international tax law and can not answer specific questions you may have regarding your individual tax filing requirements. However, we have purchased software licenses you can utilize to prepare your federal tax forms and have prepared this bulletin to offer some resources to help you with this process. Please read the information below carefully so you can comply with your tax filing obligations.

Do I need to file a U.S. income tax return this year?
International students in F-1 or J-1 status: All F-1 and J-1 students physically present in the U.S. at any point during 2004 are required to file a 2004 federal tax return, regardless of whether the student was employed in 2004 or not. The forms students are required to complete and submit vary depending on whether the student was employed in the U.S. during 2004. Please see the chart below to determine which forms you must submit.

International students in immigration classifications other than F-1 or J-1: Students in immigration classifications other than F-1 or J-1 will need to file 2004 tax returns only if they were employed in the U.S. in 2004.

International scholars in any immigration classification: Scholars in all immigration classifications will need to file 2004 tax returns only if they have been employed in the U.S. in 2004.

Which tax forms must I file?
Refer to the following table to determine which forms you must file:

*A special note to scholarship students: If you were awarded a scholarship and received a Form 1042S in the mail, U.S. tax law considers this to be “earned wages” that are subject to U.S. tax withholding and you must file a tax return. In the table above, the forms you must file are the same as those for a student who has earned income.

Online preparation of federal tax forms
CINTAX is a web-based tax return preparation system designed exclusively for non-resident international students, scholars and their dependents to assist them in preparing U.S. federal income tax Forms 1040NR and 1040NR-EZ. CINTAX is designed to take the time and confusion out of preparing a federal U.S. tax return. Please visit the Cintax website for more information about the software program: http://www.arcticintl.com/cintax.htm

The ISSO has purchased licenses that international students and scholars can use to electronically prepare their federal tax returns. Please contact the ISSO if you have not received a password via the ISSO email distribution list so you can login to CINTAX and use the system. After completing the form in CINTAX, your must print the form and mail it to the Internal Revenue Service (IRS). Please keep in mind that you are still required to file a Massachusetts State tax return separately if you earned income in Massachusetts during the 2004 calendar year.

Where can I obtain tax forms?
Download from the Web and print the forms you need from the following sites:

• Massachusetts state tax forms – http://www.dor.state.ma.us/forms/formlist.htm
• U.S. federal tax forms - http://www.irs.gov/formspubs/index.html
  (download federal forms only if you decide not to use Cintax to prepare the forms for you)

You can obtain original paper forms at the following locations:

• Boston University, Office of Student Employment, 881 Commonwealth Avenue 2FL, Boston, MA 02215
• Boston University, Mugar Memorial Library, 771 Commonwealth Avenue, Boston, MA 02215
• U.S. Post Offices (state tax forms only)
• Boston Public Library, 700 Boylston Street, Boston, MA 02116 (federal tax forms only)
  http://www.bpl.org/research/govdocs/tax/index.htm
  
  (obtain federal forms only if you decide not to use Cintax to prepare the forms for you)

When must I file my tax return?
For Massachusetts state taxes:

Your return is due Friday, April 15, 2005.

For U.S. Federal taxes:

	If you earned income in 2004, your return is due Friday, April 15, 2005
	If you did not earn income, your return is due Wednesday, June 15, 2005.

Additional Assistance
U.S. Internal Revenue Service (IRS) Boston Office. The IRS office in Boston has walk-in help available Monday through Friday, from 8:30 am to 4:30 pm. They are located on the 7th floor of the John F. Kennedy (JFK) Federal Building in Government Center. You can also telephone the office at (617) 316-2850.

U.S. Internal Revenue Service (IRS). You can telephone the IRS national help line at (800) 829-1040. You can also visit their web site at http://www.irs.gov.

Massachusetts Department of Revenue (DOR), Boston Office. You can telephone the office at (617) 887-6367.

Massachusetts Department of Revenue (DOR). You can telephone the DOR statewide help line at (800) 392-6089. You can also visit their Web site at http://www.dor.state.ma.us/.

Association of International Educators (NAFSA). You can find online tax resources at http://www.nafsa.org/content/AboutInternationalEducation/Resources/taxsites.html.

Tax consultants and tax attorneys
You have the option of hiring a private agency or lawyer to assist you in reporting your taxes and to file your return. A listing can be found in a phone directory or at http://www.bigyellow.com under a category such as “tax returns, consultants, & representatives.” If you choose to hire a private agency or lawyer, we strongly recommend that you make certain they specialize in international tax issues.

Disclaimer
The information presented in this handout is general and is not intended to be, nor should it be construed as, tax advice. International students and scholars should follow Cintax instructions to prepare federal forms online and/or consult the U.S. Internal Revenue Service (IRS), local and state tax agencies and tax professionals for advice and guidance regarding their individual tax situations.

ISSO
Boston University
February 28, 2005