INTERNATIONAL STUDENTS’ INCOME TAX REQUIREMENTS

The Internal Revenue Service (IRS), the U.S. Government Tax Authority Agency, has issued strict regulations regarding the taxation and reporting of payments made to non-U.S. citizens (Including F-1 visa students).  As a result, The City University of New York (CUNY) may be required to withhold U.S. income tax and file reports with the IRS in connection with payments made by CUNY to F-1 visa students, who received payment for services, such as wages/salary as an employee, stipends, or scholarship/fellowship grant.  In addition, CUNY is required to report such payments to IRS.

How to file your U.S. Federal Income Taxes

First, you make sure that you have the following documents and information before you log into any of the following free services, CINTAX or GLACIER:

• Queensborough C. C.’s information (name/address/phone for International Student Affairs Office 718-631-6611);
• The CINTAX Access Code (visit the QCC International Student Affairs Office for the Access Code);
• Forms W-2, 1042-S and/or 1099 (if you received any);
• Scholarship/fellowship grant letter you may have received (if any); and
• A copy of your 2006 Federal Income Tax return (Form 1040NR or 1040NR-EZ), if you filed Federal Income Tax return last year.

If you have a GLACIER account:

• Go to http://www.online-tax.net
• Click on “Login Now” and enter your user ID and Password.
• If you have forgotten your login information, click on “Forgot Login Information?“

If you do not have a GLACIER account:

• Go to http://www.cintax.us
• Click on “This is my first time to login this year. I need to create my User Account“
• Enter the Access Code (visit the International Student Affairs Office for the Access Code).
• Then create your User ID and Password.
• Continue until the page “What Would You like to Do Today”.

Datelines
If you received wages/salary as an employee, file your taxes on/before April 15, 2008.
If you did not receive wages/salary as an employee, file your taxes on/before June 16, 2008.

U.S. Federal Income Tax forms
The following are the forms that have to be filed for the year 2007. You can download these forms and instructions from the IRS website.

• One of the following forms that apply to your specific case:
• 2007 Form 1040-NR-EZ (PDF) U.S. Income Tax Return for Certain Nonresident Aliens With No Dependents
• 2007 Inst 1040-NR-EZ Instructions

•  2007 Form 1040-NR or 1040-NR U.S. Nonresident Alien Income Tax Return
• 2007 Inst 1040-NR Instructions

• 2007 Form 8843 Statement for Exempt Individuals and Individuals with a Medical Condition
• If you are filing a 2007 Form 1040NR or Form 1040NR-EZ, attach Form 8843 to it. Mail your tax return by the due date (including extensions) to the address shown in your tax return instructions.
• If you do not have to file a 2007 tax return and you have a social security number or an IRS Individual Taxpayer Identification Number (ITIN), mail Form 8843 to:
• Department of the Treasury

Internal Revenue Service Center
Austin, TX 73301-0215

• Form W-7 Application for IRS Individual Taxpayer Identification Number (ITIN)
• For individual without a social security number.
• Instruction follows the application.
• W-7 application must be filed along with your 2007 income tax forms 1040NR (or 1040NR-EZ) and the Form 8843.
• Internal Revenue Service

ITIN Operation
P.O. Box 149342
Austin, TX 78714-9342

• Do not use the mailing address in the instructions for your tax return, if you are using the form W-7.
• If you have a specific situation, please visit a tax professional.

How to file your New York State and New York City Income Taxes

In New York State, International Students must file State and City of New York taxes if they have worked during the year 2007. 

• You can get the state tax forms and instructions by clicking here
• If you need help filling out these forms, please visit a tax professional.

CINTAX does not complete New York State or New York City tax forms.