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Do I need to file a tax form even if I don’t owe any taxes?
As J-1 visa holders all MAST participants are subject to both federal and local taxes and are required to report their income on form 1040NR.
What if my country has a tax treaty?
You are still required to report your income. Tax treaty information is available on IRS publication 901. Not every country has a tax treaty and each treaty is different. A tax treaty does not automatically make you exempt from taxes.
Do I need to pay Social Security taxes?
As a J-1 exchange visitor you are NOT required to pay Social Security taxes because your employment has been authorized by the United States Information Agency through Exchange Visitor program P-1-004. [Federal Register, 27 April 1992, p. 15237]
If you had Social Security (FICA) or Unemployment (FUTA) taxes withheld from your pay you should first contact your employer and request a refund. Some employers are reluctant to refund this money because they are not sure about the tax laws regarding these taxes. If you are not able to get a refund from your employer, you will need to file IRS form 843 with your form 1040NR.
Where can I get tax forms?
If you have a fax with a modem you can order forms by fax by calling (703) 368-9694. You can also download a copy from
www.irs.gov
These forms are available at all local tax offices throughout the United States and also at most post offices and libraries. Tax forms are also available at any American Embassy.
Be sure to request a copy of the instruction booklet as well.
What is a W-2 form and how do I get one?
A W-2 form is a statement of your earnings that you should receive from your employer no later than January 31st. You will need to attach it to your form 1040NR. You may request a copy from your employer before you leave your training site. If not, be sure to leave a home country or forwarding address with your employer. You may also need a copy for your home country tax service.
When are tax forms due?
Tax forms need to be postmarked by April 15th.
Where do I send my completed form?
IRS Center
Philadelphia PA 19255-0208
USA
** Make sure you check the weight. If you have several pages in the envelope it may cost more than 39 cents even if mailed in the United States.
The MAST International program staff cannot advise or provide assistance to students on tax matters.
If you need help with your taxes you can:
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Attend the tax workshop sponsored by MAST International every February
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Call the free IRS tax information line at 1-800-829-1040
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Hire a certified public accountant to prepare your tax forms. You can find one by looking in the yellow pages of any phone book under TAX RETURN PREPARATION.
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