Tax requirements for J-1 scholars
• Even if a J-1 scholar has no U.S. source income, he or she, and his or her dependents, are each required to complete Form 8843, "Statement for Exempt Individuals and Individuals with a Medical Condition," and send this form to the Internal Revenue Service (IRS). It is important that you (and your J-2 dependents, if applicable) comply with this requirement in order to maintain the tax privileges of the J-1 and J-2 status. This form and instructions are available from International Student and Scholar Services (ISSS) during the tax-reporting period (mid-February through mid-June of each year). • Scholars without a U.S. source income during the previous year must only file Form 8843 with the IRS. This form is due by June 15 of the year following the one on which they are reporting on the form. Scholars with a U.S. source income during the previous year must file Form 8843 and an income tax return (usually Form 1040NR or Form 1040NR-EZ) with the IRS. Both forms are due by April 15 of the year following the one on which they are reporting on the forms. • For those J-1 scholars who have tax obligations, each spring semester ISSS holds an Income Tax Session during which a specialist from the IRS answers questions and assists in filling out forms. ISSS will contact you via e-mail in January or February to let you know the date, time and location of the annual tax session. Please note that ISSS cannot provide tax advice or advice on how to complete your income tax return. If you need advice regarding these issues, you are highly encouraged to attend the annual Income Tax Session. • Additional information on J-1 federal income tax obligations may be found in the following:
• Please contact Claudia Zitzmann, Associate Director, ISSS, at czitzmann@miami.edu or at (305) 284-2928 if you have any questions regarding the tax reporting requirements for J-1 scholars.
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