2010 Tax Filing Information (Tax Year 2009)

Important: This information is provided as guidance only and is not intended to be tax advice. The staff of the Office of International Students and Scholars is NOT qualified to answer individual questions from international students regarding their taxes.  International students and scholars should follow CINTAX (check eligiblity below) 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

Step 1: Determine if you are a resident or non-resident for Federal Tax purposes for the 2009 tax year.

F-1 and J-1 Students: Have you been in the U.S. for any part of five calendar years or less (not including 2010)? 

Example-Student who begins study in 2005:
(1) Sep-Dec 2005- non-resident
(2) 2006-non-resident
(3) 2007-non-resident
(4) 2008-non-resident
(5) 2009-non-resident 
= non-resident for tax purposes in 2009 because 5 years or less  

• If YES: You are considered a non-resident proceed to step 2.
•  If NO: You are subject to something called a “Substantial Presece Test" and most likely are considered resident alien for tax purposes and are NOT eligible for CINTAX. Please see additional resources section for assistance. 
•  NOT SURE: See the additional resources section (the Unveristy of Texas website is especialy helpful) and if you are still confused contact Diane Cronin in BC Human Resources Service Center in More Hall Room 370, 617 552 4772.

J-1 Scholars and Researchers: Have you been in the U.S. any part of two of the preceding six calendar years as a J-1 scholar or researcher? (For example, if you started at BC in September, even though you were only in the U.S. for 4 months, it will still count as a year towards your 2 years).

Example- Scholar:
(1) Visiting scholar Aug 2004- Oct 200 (counted because it was in the last 6 years).
(2) Aug- Dec 2009 non resident
= non-resident for tax purposes

• If YES: You are considered a non-resident proceed to step 2.
•  If NO: You are subject to something called a “substantial presence” test and most likely are considered resident alien for tax purposes and are NOT eligible for CINTAX. Please see aditional resources section for assistance. 
•  NOT SURE: See the additional resources section and if you are still confused contact Diane Cronin in BC Human Resources Service Center in More Hall Room 370, 617 552 4772.

   step 2: Complete Form 8843 - This is required For All Non-Residents (see above) even if you have not recieve  income in the U.S.

All NON-resident international students are required by law to complete Form 8843, even if you did NOT earn income in the U.S.  (Note: Many students and scholars who will also be required to complete Federal Tax forms will be receiving a pre-printed 8843 from BC Human Resources.) You will NOT need CINTAX to complete this form.

step 3: Determine if you will need to file Federal Taxes (This information applies to non-residents only)

In addition to Form 8843, you will also need to file form 1040NR or 1040NR-EZ if you have recieved the following:

• I have received a scholarship in 2009 above and beyond tuition remission  (to cover living expenses etc.) or a fellowship grant from a U.S. source that exceeded the amount of my tuition and fees. This information is located on the 1042-S form. The 1042-S forms will be sent to you by the end of February from the BC Human Resources Service Center along with some basic instructions.
  • If YES, you will need to file federal taxes proceed to step 4. Important: You will need to wait to file your taxes until you have received form 1042-S at the end of February (however you can still ask for the CINTAX password now).
  • If NO, read next paragraph.
• I have EARNED more than $3,650 in INCOME in the U.S. IN 2009. Income is any U.S. job, on-campus or off campus, including a teaching assistantship or a research assistantship. (note: bank interest earned is not considered income for non residents) This information is located on a Form W-2.  You should have received a Form W-2 your 2009 employer(s) by January 31, 2010**.  
  • If YES you will need to file federal taxes: Proceed to step 4
  •  If NO to questions 1 and 2  STOP -you are NOT required to file taxes. You are only required to fill out form 8843 and you are done! You will NOT need CINTAX.  Note: If you earned less than $3,650 and had federal taxes withheld, you may still file- you may be eligble for a refund using CINTAX.

**If you have any questions about the information on your W-2 or 1042-S form or if you have not received these forms by the date indicated, please contact BC Human Resources Service Center in More Hall Room 370, 617 552 4772.  If you have worked off-campus you should contact your specific employer.

   step 4:  Based on the information above, I WILL need to complete the 1040NR-EZ or 1040NR as a NON-resident.

If you meet the above criteria and will need to file taxes as a NON-resident you will be eligible to use the Cintax Tax Preparation Program: CINTAX is a web-based tax return preparation system designed exclusively for foreign students, scholars, faculty, researchers, and their dependents who are nonresident aliens to aid in preparing U.S. federal income tax Forms 1040NR and 1040NR-EZ.

We are only able to offer this service to a limited number of people on a first come first serve basis. Since numbers are limited, please DO NOT complete the form and request a password unless you have read through the steps outlined above and meet the criteria.  To sign up for a pass code please complete this simple on-line form. You will then be e-mailed instructions and a pass code so that you can log into CINTAX directly. For more information or technical help please e-mail us. Plese note that it will take up to 24 hours for you to recieve your pass code once you have made the request.

State Taxes:

Do I have to file Massachusetts state taxes as well?   Cintax is for filing Federal Taxes only and unfortunately does not assist with Massachusetts state taxes. You are generally only required to fill out state forms if you had an income greater than $8000, however everyone who received a W-2 form can file tax forms and had Massachusetts Tax withheld on the W-2 form can file to get money back.  Note: As a general rule, for state tax purposes you are considered a resident if you have lived in Massachusetts in 2009 more than six months (please note that living in a dorm on-campus does not count towards this rule).  There are many exceptions to the resident versus non-resident category. For more information and to e-file for free visit: http://www.dor.state.ma.us/.

   additional resources:

Visit the self-help tax website of the University of Texas at Austin International Office: http://www.utexas.edu/international/taxes/ Highly recommended! The Site contains step-by-step instructions and examples of the required Federal forms.

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.  You cannot make an appointment in advance and help is not provided by phone.  The Boston Office is located on the 7th floor of the John F. Kennedy (JFK) Federal Building in Government Center, 15 New Sudbury St. Boston MA.

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): You can telephone the DOR statewide help line at (800) 392-6089 or call the Boston office at 617 887 6367. You can also visit their Web site at http://www.dor.state.ma.us/.

Note: If you decide to contact your own tax accountant or attorney or a tax provider such as H&R Block, make sure that they specialize specifically in taxes for non-residents if you are a non-resident.