Tax Information for Calendar Year 2007

Tax Filing Requirements

All International Students and scholars who are non-residents for US tax purposes, and who were in the US at any time during 2007 must file tax returns with the US governmnet. This requirement applies to all F-1 and J-1 students who, as of December 31, 2007 were in the US for less than 6 calendar years. This requirement even applies to non-resident students who did not work or receive income from US sources during 2007.

Filing federal income tax forms is the personal responsibility of each international student. You are ultimately responsible for the accuracy of your income tax returns and any resulting penalties or interest.The information contained in this web site is not a substitute for advice obtained from the Internal Revenue Service or a qualified tax professional.

Filing your Federal Taxes: CINTAX Complete International Tax Preparation Software (for non-resident tax purposes)

The Office of International Students has purchased access to a web based program that will assist in preparing your Federal Tax returns; Forms 1040NR, 1040NR-EZ and/or Form 8843. Use is free of charge, but is limited to current EMU F & J students and scholars. CINTAX is a web-based program that can be accessed from any personal computer with Internet capability. CINTAX will consider applicable tax treaties and allow you to print your completed forms, ready for mailing to the IRS.

Your personal access code will be emailed to you. If you don't receive one by Feb 22, contact Sue. Please keep this code in a safe location and don't share with your friends; it is for YOUR use only. Next, log on to www.cintax.us you will be prompted to "create a user account." Once you've created your own user and password, you will be able to complete your Federal Tax Forms. While entering data into CINTAX, you'll be asked for the name of the "Director of the Academic Program in which you Participated." Please Enter the following information:

Esther Gunel
734 487-3116
Eastern Michigan University
Ypsilanti, MI 48197

After you have answered all the questions on the web program, you will be able to save your data to finish at another time, or print your 1040NR and your 8843 for mailing to the IRS.

All F-2 dependents MUST submit Form 8843. After you view/print your F-1 tax forms, CINTAX will prompt you for any F-2 information. Once entered, you'll be able to print their 8843 forms as well.

Filing your State Taxes: for those who earned income in 2007

If you received income last year, after completing your Federal Taxes, you must also file a tax return for the State of Michigan. Forms and instructions can be found at http://www.michigan.gov/taxes/0,1607,7-238-44143-181730--,00.html

Other Resources:

OIS Tax Suggestions for 2007 (.doc)
Michigan Taxes http://michigan.gov/taxes
Federal Taxes http://www.irs.gov/businesses/small/international/article/0,,id=96431,00.html
US Tax Guide for Aliens, Publication 519
US Tax Treaties Publication 901 

FICA checklist

Example: Form 843, Form 8316

2007 Tax Forms

Information and suggestions given by OIS staff are offered in good faith and based upon available information. This is not to be construed as legal advice and OIS/EMU accepts no legal responsibilities for its accuracy .

Office of International Students is a part of the EMU

Division of Student Affairs