Tax Obligations for Internationals

Who Needs to File a Tax Return?

ALL INTERNATIONAL STUDENTS! Note:
Those who earned no income in 2007 MUST — at least — file IRS Form 8843.

Those who earned income in 2007 will fill out a different tax form, probably the 1040NR or 1040NREZ. You will be receiving a W-2 form from each of your employers during the year (UND or another entity’s payroll department). You should receive that form shortly after January 31, 2008. Watch for this in your mail and save it to bring with you when you prepare your return. If you misplace your W-2, you may request a copy by submitting the following reprint request form to Payroll: http://controller.nd.edu/forms/ProceduresforDuplicate Formw-2Requests.pdf

Tax Forms, Tax Treaties, I-9 Forms

  • If you are a new student, please see the following links to get started with proper documentation. It is important that the information on tax forms provided to you through Payroll are filled out correctly.
  • The W-4 indicates how much of your wages should be withheld as federal income tax: General Comments about Tax Issues for International Students and Scholars
  • Sample W-4 Form
  • Please Note: If you have not received a Social Security number before filling out the W-4, write “applied for” in the space provided.
  • Scroll to page two of these Specific Instructions for Filling Out a W-4 Form for International Students and Scholars W4_NRA_Instructions_NewRules.pdf
  • The Form WH-4 indicates withholding for Indiana state taxes. Again you should write for the Social Security number: “applied for.” The County of Residence and Principle Employment is St. Joseph County. You may claim only one exemption, regardless of whether you have a spouse and dependents. There is no need to withhold additional wages on item 6. You may not write “exempt” on the form.
  • If an employee is a resident of a country with which the U.S. has entered into a tax treaty, a portion of wages can be exempted from federal and state income tax withholding. To learn whether your country has a tax treaty with the United States and to apply for an exemption under this treaty, please see: Tax Treaties
  • International students who will be employed here in the U.S. will require a Social Security number. Once you have received a number, you must ensure that the University Payroll department records it. You will have an opportunity during International Student Orientation to hear a presentation about the Social Security number and to meet with representatives of the Payroll Department.
  • For the Form I-9 (Employment Eligibility Verification), you must present your passport; I-20 or DS-2019, and I-94. On the form itself, please write under Social Security number: “applied for.” For the Alien or Admission number, enter the number from your I-94 card. For the item “authorized to work until,” write the end date on your I-20 or DS-2019.