Tax Information - 2016 Calendar Year
California State University, Fullerton's International Students & Scholars Office and the Department of Financial Services do not assist in tax return preparation, act as a tax advisor/consultant, provide personal tax or legal advice, and cannot answer tax questions for individuals or entities. This information is provided as general guidelines. Please consult a tax professional, the IRS, or a financial planner who is proficient with international tax matters. (Note that a fee may be charged by anyone hired to prepare and file your tax return forms.)
A. Year-end Tax Statements:
At the end of each U.S. tax calendar year (January 1st to December 31st), employers/organizations provide summary statements of how much money each employee earned or was given to them (i.e. scholarship, grant, fellowship), and how much taxes were withheld during the tax year. Below are some of the common tax statements received by international students and scholars.
IRS Form W-2
If you worked in the U.S. during 2015, you will receive a W-2 Form from each of your employer(s). This form states your income earned and tax withholdings, if any, for that specific employer for the previous calendar year. The wage and tax payment information is used to complete your tax return. If you did not work during 2015 you will not receive, and do not need, any W-2 Forms.
IRS Form 1042-S
If you received or earned taxable scholarship/fellowship funds, employment compensation exempt by tax treaty, and non-employee payments (e.g., independent contractor) during 2015, you may receive a Form 1042-S from CSU Fullerton. Some individuals may receive both a Form 1042-S and Form W-2. If you did not have any of the above income types, you will not receive and do not need a Form 1042-S.
IRS Form 1098-T (Tuition Statement)
Only Resident Aliens (RAs) for tax purposes, U.S. permanent residents, and U.S. citizens are eligible to use this form to claim education related tax credits. The Form 1098-T is not provided to Nonresident Alien (NRA) students. Under Federal tax laws, NRA students are not eligible for U.S. citizen educational tax credits or exemptions. Click here for additional information on IRS Form 1098-T
IRS Form 1099 (Dividend/Interest Income)
You should receive a Form 1099-INT/DIV or similar tax form from your bank or investment company for each account if you earned any dividend or interest income in 2015. If you did not have any dividend or interest income, you will not receive, and do not need, a Form 1099-INT from your bank.
B. U.S. Internal Revenue Service (IRS) Federal Tax Return Forms: https://www.irs.gov
- U.S. Citizen/Permanent Resident/Resident Alien (RA) for tax purposes:
- Form 1040 (Visit the IRS website link above for 1040 Forms and Instructions)
- Nonresident Alien (NRA) for tax purposes:
- Form 8843
For additional information about other Federal Tax Forms, please visit the IRS website (https://www.irs.gov/forms-pubs ).
C. California Tax Forms: https://www.ftb.ca.gov
- Form 540 (Fill-in & Save) (Instructions included with form)
- Form 540 2EZ (Fill-in with math features & Save) (Instructions included with form)
- Form 540 NR-Short (Fill-in & Save) (Instructions for short form )
- Form 540 NR-long (Fill-in & Save) (Instructions for long form )
D. IRS Publications: http://www.irs.gov
- IRS Publication 519 , U.S. Tax Guide for Aliens
- IRS Publication 515 , Withholding of Tax on Nonresident Aliens & Foreign Entities
- IRS Publication 597 , Information on U.S.-Canada Income Tax Treaty
- IRS Publication 901 , U.S. Tax Treaties
- IRS Publication 970 , Tax Benefits for Education (Note: Does not apply to NRAs)