Federal, State, City Income Tax
All individuals, including international students, who have earned any amount of money in the U.S. whether from an assistantship, fellowship, work internship, etc., must pay federal income tax and must file a tax return. Most cities and states also collect income taxes.
The IRS (Internal Revenue Service) is the U.S. government tax agency that issues and enforces federal tax regulations and laws. The IRS is responsible for the collection of federal income taxes on wages/earnings. Website - www.irs.ustreas.gov
If you have been on a student visa for less than a full five years, you are considered a non-resident for tax purposes.
April 15 is the deadline for filing a tax return on the income earned during the previous calendar year. Sometime after January 1 of each year, your employer will send you a "W-2 Form" (Wage and Tax Statement) showing the amount you have earned during the preceding year and the amount of federal, state and city income tax that has been withheld. The W-2 form is used in the preparation of your income tax.
Failure to file a tax return may result in a financial loss to you.
If you have questions for the IRS (Federal Tax), call 1 800 829 1040 (available only in the U.S.) or visit their website at < www.irs.ustreas.gov>
All forms and publications are available on the IRS website www.irs.ustreas.gov
Publication 519 - US Tax Guide for Aliens
Publication 520 - Scholarship and Fellowship Grants
Publication 901 - US Tax Treaties
Publication 597 - Info. for Canadians
Form 1040NR EZ & Instructions
Form 8843
In addition to IRS Form 1040 NR or 1040 NR EZ all international students, including exchange students, and their spouses (even those who earned no wages/income) must submit Form 8843 to the Philadelphia Tax Servicing Center by June 15th. Keep a copy of all income tax forms you submit to the IRS (Federal), state and city.
There may be a tax treaty between your home country and the United States and the treaty may exempt your income (up to a certain amount) from taxation. See IRS Publication 901 U.S. Tax Treaties
Search the Internet for Tax Tips
If you have any questions about your Michigan State Tax forms call 1 800 487 7000 or visit their website at www.treas.state.mi.us If you paid a city tax go to their website for forms and instructions.
Federal, Michigan and Flint Income Tax forms are available after February 1st in Kettering's library.
Contact the International Office for additional information.
TAX PREPARATION
The staff of the International Office is neither qualified nor permitted to give individual tax advice. Students with complicated tax situations may wish to consult a tax preparer. Check the yellow pages of the Flint telephone book/directory. Always identify yourself as an "International student."
MICHIGAN STATE SALES TAX
Sales tax is the amount of money added to the purchase price of an item and is used to support the state and local governments. Most items other than food bought at the grocery/food store (restaurant food is taxed) and medications are subject to taxation. While the amount of State Sales Tax varies from one State of the U.S. to another, in Michigan you pay an additional 6 cents for each dollar you spend on a purchase.