General International Tax Filing Information

 

International Individual Income Tax Information

 

In general, international students and scholars in nonimmigrant visa classifications must pay city, state and federal taxes if employed at the University of Southern Mississippi. However, in certain instances you may be exempted because of tax treaties between the US and your home country. Filing federal income tax forms is the personal responsibility of each international student and scholar. This page is provided as an informational guide to help you meet your tax filing obligations. Please be aware that you are ultimately responsible for the accuracy of the information you provide on your income tax returns.

 

Federal Tax Resources

 

The IRS website (www.irs.gov) provides information pertinent to international students, trainees, scholars, teachers, researchers, exchange visitors, and cultural exchange visitors. These categories are subject to special taxation rules with respect to their income. See below for additional resources.

 

 NAFSA: Association of International Educators Tax Resources

 

NAFSA provides a guide designed to offer general guidelines for federal income tax obligations for international employees. Topics covered include:

 

  • What is Considered Income

  • What is a Tax Return

  • Who Must File a Tax Return

  • What is a “Non-Resident” Alien

  • Determining Tax Residency

  • Where to Get Help Locally

  • Additional Internet Resources

    Click the link to the following link to access the brochure: nafsa_tax_resources.pdf

 

Paid Tax Filing Services for Nonresident Alien Students and Scholars 

  • Sprintax is a self-help program to assist international students and scholars in completing tax forms. The University of Southern Mississippi has covered the cost on behalf of our nonresident alien population. Check with USM’s International Student and Scholar Services for details. Before logging into Sprintax, make sure you have the following documents:

  • Form W-2: Form Recipient Deadline is January 31
  • Form 1042-s (if applicable):Form Recipient Deadline is March 15
  • Passport
  • Copy of last year’s non-resident tax return (1040NR/ 1040NR-EZ), if you filed a return

 

 Internal Revenue Service– Official Federal Tax Website

You may also wish to visit the official Internal Revenue Service website at http://www.irs.gov. The Internal Revenue Service site also offers links to other tax preparation sites. All federal forms, including Form 8843, are available on the IRS site.

 

 Form 8843

Every student, scholar, researcher and dependent child or spouse is required to file this form even if no income was earned. This form may be found at http://www.irs.gov. Simply type 8843 into the search mechanism and you will be linked to the form.

Please keep in mind that in most cases, all tax forms are required to be filed by April 15th. Failure to do so may result in penalties. It is highly suggested that photocopies of all tax forms be kept, and all mailed documents should be sent by certified mail with return receipt requested.

 

Federal Taxes Mailing Address

Mail forms 1040NR-EZ, 1040NR and 8843 to:

Internal Revenue Service Center Austin, TX 73301-0215

 

 Mississippi State Tax Resources

 

General Information and Links

The Official Mississippi Department of Revenue Site is:  http://www.dor.ms.gov/

This page has all Mississippi state tax forms which may be downloaded.

In general, international students and scholars who resided in Mississippi from January 1 through December 31 of the previous year are residents for tax-purposes and should fill out tax form 80-105 or 80-110.

Students or scholars who lived in Mississippi for LESS than 12 months during the previous year are considered non-residents for tax-purposes and should fill out tax form 80-205.

*If you must file state tax forms from a state other than Mississippi, please visit that states website. Most sites may be accessed at www. (state’s name) .gov.

 

Electronic filing of your tax return and choosing direct deposit may speed up your refund by 8 weeks.

Please keep in mind that in most cases, all tax forms are required to be filed by April 15th. Failure to do so may result in penalties. It is highly suggested that photocopies of all tax forms be kept, and any mailed documents should be sent by certified mail with return receipt requested.