The International Office advisors are not trained in the complexities of the US Tax Code.  Below you will find some resources for your tax preparation questions.  If you still have questions after reading the information provided, please contact the office of Payroll and Tax Compliance.

This page includes:

• Important questions, you need to know the answers to, before you file your tax returns.
• A link to CINTAX, a web-based tax return preparation system that helps international taxpayers to file their US tax forms. You need to be a Texas State student to login.
• Useful Publications

For more information, the IRS (Internal Revenue Service) provides the following link for international students:
http://www.irs.gov/businesses/small/international/article/0,,id=96431,00.html

Important Questions You Need to Answer

 Important: ALL international students & scholars in F and J status and H-1 temporary workers are REQUIRED to file an IRS Form 8843 with the Internal Revenue Service (IRS) even if your income is $0.  International students who receive wages or non-qualified scholarships, such as for room and board, must file an IRS Form 1040NR.  If you are in another non immigrant status, please consult the IRS at http://www.irs.gov to find out if you must file a tax return.

1. Were you in the US at any time during 2008 in F, J. or H status?

 No: You don't need to file any forms
Yes: You will need to file an IRS form 8843 to the IRS. It is due June 15, 2009. The International Office web site will provide you with a link to tax software to assist you.

2. Did you receive U.S. source employment income or scholarships, which included payments for rent, room, or meal plans in 2008?

No: All you need to file with the IRS is an IRS Form 8843. It is due June 15, 2009.
Yes: You will need to complete the 8843 along with an IRS form 1040NR (1040NREZ). The Form 1040NR or 1040NREZ is due April 15, 2009.  The Inernational Office web site will tax software will assist you with the forms.

3. Did you receive a scholarship, which included payment for rent, room, or meal plans,  from Texas State University-San Marcos?

No: You will not receive an IRS Form 1042-S from Texas State University
Yes: You will need to receive an IRS form 1042-S from the Texas State University BEFORE you complete your taxes. Ms. Marcel Young, Offfice of Payroll and Tax Compliance, in JCK Building, Suite 520 is your contact for this form. She may be reached by email my13@txstate.edu, or by phone at 512-245-8708.

4. Did you report to your employer that your country has a tax treaty with
the United States?

No: You will not receive an IRS Form 1042-S from your employer
Yes: You will need to receive an IRS from Form 1042-S from your employer BEFORE you complete your taxes. Ms. Sally Moss, in the Office of Payroll and Tax Compliance, JCK Building, Suite 520, is your contact for this form. She may be reached by email at sm15@txstate.edu, or by phone at 512-245-8310.

5. Did you work in the United States during 2008?

No: You will not receive additional forms.
Yes: You should have ALREADY received a form called the IRS Form W-2 from your employer. If you have not, please contact your employer for this form. You CANNOT complete the 1040NR or 1040NREZ without the W-2.

6. Did you receive additional forms from your bank, your broker, or some
other financial or employing institution - usually starting with the number 1099?

No: No problem.
Yes: You will need to indicate these forms and amounts on the software so that it can determine how you will be reporting your taxes.

How do I obtain access to CINTAX in order to file taxes with the IRS?

The non-resident federal tax software is web based so that you can use any computer with internet access. The International Office will attempt to email instructions about how to access and use CINTAX to all non immigrant international students in F-1, H-1, etc. statuses and who are enrolled at Texas State as well as H-1 temporary workers employed at Texas State. If you do not receive an email with CINTAX information, you may email

International@txstate.edu to request it. We hope that this year will be the easiest yet in filing your required tax returns!

Information/Documents needed to file a tax return:

      1. Visa information from your passport
2. Immigration documents such as I-94 and I-20/DS-2019
3. Social Security or Individual Taxpayer ID number
4. Current US address information
5. Permanent foreign address information
6. ALL entry and exit dates to and from the US
7. Educational Institution information such as address, phone numbers, and name of the director of your educational program.
8. Income statements for income earned in the US such as W-2, 1042-S, 1099.
9. Letters describing any scholarship and/or fellowship payments for the CALENDAR year, not the academic year.

Instructions for filing a tax return for F-2 , J-2 or H-4 dependents

If you have a J-2, F-2, or H-4 spouse or children who don't have US source income, remember that they MUST file a US tax return. However, if you are using the CINTAX software you don't have to get another password in order to print out their tax forms.

Deadlines for filing a federal tax return: 

If you have a form W-2 your deadline is April 15, 2009
If you do not have a form W-2, your deadline is June 15, 2009  

CINTAX Link

CINTAX (Click here)  Link to Current nonresident Tax Return Preparation Assistance for international students and temporary non immigrant scholars and  workers at Texas State University-San Marcos.

Useful Publications

The U.S. Tax Treaties refer to treaties signed by the U.S. and other countries. Citizens of those countries are either taxed at a reduced rate or are exempt from U.S. income taxes on certain items of income they receive from sources within the United States.

The U.S. Tax Guide for Aliens provide answers to common questions concerning taxation of foriegners.

If You Can't File Taxes by April 15:

If you are unable to file your taxes by April 15, you must file an application to IRS to have more time to file your taxes. Click on the next link to download

Application for Automatic Extension of Time To File U.S. Individual Income Tax Return

Instructions on how to fill the application and how to submit it, are included with it.