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Income Tax Resources for Foreign Nationals

Income Tax Resources for Foreign Nationals

In the United States, even if you do not owe any tax, you may be obligated to FILE a return. Filing the return is what tells the federal (and state) government what your status is and whether or not you owe anything.

U. S. FEDERAL TAXES

There is a phone number in Philadelphia specifically set up to answer questions that foreign nationals have about taxes, tax treaties and international tax law. The phone call is NOT free:

(267) 941 1000

This line is staffed by representatives of the U.S. Internal Revenue Service familiar with U.S. tax regulations affecting foreign nationals working in the United States.  The on-hold time to speak with a representative can vary depending upon time of day. However, the on-hold time increases significantly closer to 15 April.

U.S. Internal Revenue Web Site
 www.irs.gov

Federal Income Tax Forms:

Form 1040NR
Instructions for Form 1040NR
Form 1040NR EZ
Instructions for Form 1040NR EZ

Tax Treaties

Tax treaties can be difficult to read and new treaties are being added all the time. You can find the IRS tax treaty publication on-line:
The IRS publication 901 can be downloaded at this web site:

http://www.irs.gov/pub/irs-pdf/p901.pdf

CALIFORNIA STATE TAXES

California has a free telephone number to call for assistance:

800 852 5711

There is also a local office where you can meet with a representative of the California State Franchise Tax Board (that's the state's version of the federal IRS):

Mission Valley
7575 Metropolitan Drive, Suite 201
San Diego, CA 92108

California Franchise Tax Board Web Site:
 www.ftb.ca.gov

FLORIDA STATE TAXES

Florida does not have state income tax; therefore, there is nothing to file for the state of Florida. However, you must still file with the federal government.

INDEPENDENT ON-LINE RESOURCES

www.thetaxguy.com
Thetaxguy.com is a CPA firm that advertises itself to International Scholars and Student.

Note: this is not an endorsement by Scripps Research, the International Office, the IRS, or the California Franchise Tax Board.

GLACIER Tax Prep Online Tax Preparation

For 2012 (Tax Year 2011)

The International Office sent an email with details in February 2012 to all Scripps Research foreign national students and scholars. If you did not receive this email, contact us at tsriglobal@scripps.edu.

Please note:   The staff of the International Office and Payroll are not trained or licensed to answer questions concerning your tax situation or offer any tax advice.