2012 Federal Tax Return Due Date : 4/15/2013 Speaker: Wei-Chiu Chuang 03-22-2013 Based on Whitney Huang (2012) and Shao-Wen Chen (2011)

Basic Concepts Everyone should file tax return Even if you don’t have income File separately to IRS (federal tax) and Indiana Department of Revenue (state tax) Assistance Free software are available

Non-resident Alien 美國稅法是notoriously complicated

Overview Information & Document needed. (passport, I-20/DS-2019, W-2, 1098T, 1042S, SSN, Bank Account) Go to GLACIER Get ready to print, sign and mail the forms. GLACIER CANNOT and WILL NOT file your tax return electronically.

Web links 不重要! Purdue: 可查到各種稅率,Cintax, fellowship稅率,等 http://www.purdue.edu/business/taxes/Tax_Information/index.html (每人身分,錢,預扣額可能不同,去問Business office就知道了) ISS-Cintax: https://www.iss.purdue.edu/ssl/isstax/ Get the Password from e-mail, then go to: http://www.cintax.us/ Glacier必須由此進入 Cintax https://www.glaciertax.com/ 如果沒有帳號密碼請從這裡申請 最重要!

Apply for your Glacier account https://www.iss.purdue.edu/ssl/isstax/

Glacier: https://www.glaciertax.com/

Glacier walks you through the steps:

基本資料

填寫在美國居留的時間，來判定你的身份

確認你填的資料沒錯─資料都有存在系統裡 也可以下次繼續再填 沒錯的話就下一步吧!

確定是NR啦 用Glacier繼續報稅 如果非NR，Glacier就不會讓你繼續

如果暑假有去intern可能會有好幾份W2 RA, TA 等有領薪水就會有W2 Fellowship才有1042S 正常的普度研究生應該很簡單. 除非你很不務正業 又開公司賺大錢又玩股票有的沒的….XD 利息、股息等等.

把你的W2表拿出來對照吧 照著W-2格子編號輸入即可 記得要勾第一個

台灣跟美國並沒有tax treaty (中國學生年收入的前$5000是免稅的)

輸入你在美國的地址

輸入台灣地址

有工作就應該有SSN ITIN是給沒SSN者的稅號 – 要用Form W-7申請 可以幹麼? 辦信用卡可用ITIN代替SSN

用NR身份報稅，配偶並沒有免稅額

照I-20/DS-2019上的資料填即可

有沒有在美國銀行借錢唸書? 有付貸款利息的話會有些tax benefit

有沒有捐款? 要有收據證明 有沒有預付稅額 選No即可 如果上年度有用Glacier報稅 是Form 1040NR-EZ

如果去年有報稅過，要回答一些問題: 假如去年有退稅, 你有告訴IRS不要退，而把額度保留到今年抵稅嗎? 去年有請人報稅或買報稅軟體嗎? (可以抵稅) 去年有補繳州稅嗎?

竟然要補繳稅!!我要哭了 T__T 補繳的金額要用支票或money order給IRS 填完表格後必須印出來， 簽名、郵寄到IRS.

不甘心，所以就亂填… 選DD 或支票 大概最晚六月會收到退稅

PEFCU routing # 274976067 Chase Indiana routing # 074000010

眷屬雖然沒有免稅額，但還是得要填Form 8843

美國出生的小孩是美國人 不用申報Form 8843!

Glacier只能報Federal Tax。州稅要另外報

ITIN Application 如果要順便幫眷屬辦ITIN 填Form W-7 跟federal tax return放一起 身份證明文件 (護照、駕照等) 通通寄到 Internal Revenue Service ITIN Operation P.O. Box 149342 Austin, TX 78714-9342

F1學生勾f F2眷屬勾g

別忘了先影印存底!!! 一般要保留三~五年… NOTE: Don’t forget anything! Make sure you attach all the necessary documents in the following order: * Copy C of each Form 1042-S (if received)– attach to the front of tax return; * Copy B of each Form W-2 (if received) – attach to the front of tax return; * If you received other forms, such as Forms 1099, do not attach the forms to your tax return unless there is an amount shown in box 4 (federal tax withheld); * Form 8843 – attach to the back of your tax return; * Schedule C-EZ (if produced by CINTAX)– attach to the back of your tax return; and * If you applied for a social security number, attach a copy of the receipt for application of a social security number to the back of your tax return. Department of the Treasury Internal Revenue Service Center Austin, TX 73301-0215 寄到: 別忘了先影印存底!!! 一般要保留三~五年…

Federal Tax 報完了!! (記得要寄出去才算數!!) 換州稅: I-File Program http://www.in.gov/dor/4741.htm

只是提醒: 一定要印出來寄IRS!! 4/15 due!! 千萬不要最後一天才寄出tax return, 上次有人就是最後一天才寄出，結果就…

千萬不要最後一天才寄出tax return, 上次有人就是最後一天才寄出，結果就… 要在郵局排隊排很久，很不方便 (而且4/15是星期一) 而且退錢要等很久，也很不方便

Where’s my refund?? When What How 4 weeks after paper return SSN Filing Status (single) Exact refund amount How https://sa1.www4.irs.gov/irfof/lang/en/irfofgetstatus.jsp

Thank You Very Much! Any Questions? What’s the next? State Tax Return