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1 2014 Federal Tax Return Due date: 4/15/2015 Speaker: Wei-Chiu Chuang Adapted from Whitney Huang (2012) and Shao-Wen Chen (2011)

2 Basic Concepts Is it hard? No > Z = B? < Z > B

3 Basic Concepts File separately to IRS (federal tax) and Indiana Department of Revenue (state tax) Assistance Free software is available Help sessions Resources/Docs/Tax/VITADates.pdf 誠實為上別讓 IRS 不開心 audit rate: 0.86%

4 Non-resident Alien

5 Classification of Taxpayers Citizen/Permanent resident, resident alien Use Form 1040, 1040-EZ EZ = easy Non-resident alien On student visa (F/J) for less than five years Use Form 1040NR, 1040NR-EZ

Form W-2 W-2 got lost? go to http:// www.purdue.

6 Form W-2 W-2 got lost? go to > Employer Self Service -> Taxes

7 Form 1042-S

8 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.

9 Glacier Tax Prep 透過 GLACIER ( 登入 Glacier Tax Prep 如果需要報稅, 但薪水不是 Purdue 出的透過 myiss 登入 Glacier 9

10 登入 GLACIER 10

11 11

12 12

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14 14

15 透過 myiss 進入 Glacier Tax Prep

16 16

17 Glacier:

18 進入 GLACIER Tax Prep

19 基本資料

20 填寫在美國居留的時間, 來判定你的身份拿學生簽證滿五年後就變 resident alien

21 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!

22 確定是 NR 啦用 Glacier 繼續報稅如果非 NR,Glacier 就不會讓你繼續

23 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 利息股息等等.

24 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

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

27 輸入你在美國的地址

28 輸入台灣地址

29 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 For more information on ITIN:

31 用 NR 身份報稅, 配偶並沒有聯邦稅免稅額個人免稅額 $3950

32 照 I-20/DS-2019 上的資料填即可 Name of Academic Institution: 寫 Purdue University

33 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

34 有沒有捐款? 要有收據證明 x 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

35 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?

36 竟然要補繳稅... 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.

37 如果有退稅選 DD 或支票大概最晚六月會收到退稅

38 PEFCU routing # Chase Indiana routing #

39 眷屬雖然沒有免稅額, 但還是得要填 Form 8843

40 美國出生的小孩是美國人不用申報 Form 8843!

41 Glacier 只能報 Federal Tax 州稅要另外報

42 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 Glacier) 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. 寄到 : Department of the Treasury Internal Revenue Service Center Austin, TX 別忘了先影印存底!!! 一般要保留三 ~ 五年

43 支付欠稅用支票付 Payable to United States Treasure 把支票放進報稅文件裡寄回去線上電子支付選擇 Direct Pay 或選擇用信用卡付 ( 有手續費 ) 43

44 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 Austin, TX

45 F1 學生勾 f F2 眷屬勾 g

46 Federal Tax 報完了!! ( 記得要寄出去才算數!!)! 換州稅

47 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

48 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, 很不方便而且退錢要等很久, 也很不方便 File extension online by April 15: Get 6 months of automatic extension.

49 Where s my refund?? When 4 weeks after paper tax return What SSN Filing Status Exact refund amount Where irfofgetstatus.jsp

50 50

* RRB *

* RRB * *9000000000RRB0010040* *9000000000RRB0020040* *9000000000RRB0030040* *9000000000RRB0040040* *9000000000RRC0010050* *9000000000RRC0020050* *9000000000RRC0030050* *9000000000RRC0040050* *9000000000RRC0050050*