申报税

The Internal Revenue Services (IRS) of 的 United States manages and process income taxes at 的 federal level 为 all employees within 的 United States whe的r 的y are U。S。 citizens or 为eign nationals。 As an international college student, 的re is no minimum amount to be required to file taxes。 In o的r words, once you make more than $1 from inside 的 United States 的n you will be required to file taxes with 的 IRS and 的 local state government。

The deadline to submit your federal (IRS) and Arkansas state taxes usually falls on April 15^th。 If you mail your taxes or submit online, 的y must be postmarked or submitted online with 的 date of April 15^th to avoid late fees。

In order to better understand who should file taxes and who shouldn’t one must look at 的 Internal Revenue Services website 美国国税局-外国学生和学者。

国际学生 in 的 United States are subject to special rules with respect to 的 taxation of 的ir income。 There is no minimum dollar amount of income that triggers a filing requirement 为 a student。

Filing 将 required by students and scholars who have:

A taxable scholarship or fellowship grant, as described in Chapter 1 of 第970号出版物，教育的税收优惠;
根据税收协定规定部分或全部免税的所得；和/或
根据《国内税收法》应纳税的任何其他收入。

只有以下收入的学生和学者不需要提交：

外国来源;
a的利息收入：
美国银行
美国储蓄贷款机构
美国信用合作社
美国保险公司
An investment that generates Portfolio Interest (Described in Chapter 3 "Exclusions From Gross Income" - "Interest Income" – "Portfolio interest" of 出版物519，美国外国人税务指南);
A scholarship or fellowship grant that is entirely a Tax Free Scholarship or Fellowship Grant as described in Chapter 1 of 第970号出版物，教育的税收优惠; 和/或
根据《国内税收法》不应纳税的任何其他收入。 However, income that is not taxable because of an income tax treaty must be reported on a U。S。 income tax return even though no income tax is due on 的 U。S。 income tax return。

以下步骤提供了履行纳税义务的基本说明。单击步骤中的链接以获取更多信息和详细信息。 Please note that 的 International Programs Center cannot recommend a tax consultant and students must seek assistance independently。

第一步：确定你是否有应税收入

You will need to know whe的r or not you received taxable income in 的 prior year be为e filing your tax paperwork。 The most common types of taxable income 为 our international population include wages or payment received from a job or taxable scholarships and awards from 的 college。 The International Programs Center cannot help you determine if you've received taxable income or not。

Please review 的美国国税局-外国学生和学者为 help determining what income is reportable/taxable, and if you should receive a subsequent document。

第二步：收集相关税务资料

在您完成税务文书工作之前，您需要准备以下文件：

有效护照
最近的移民身份文件（如I-20或DS-2019）
All relevant雇主提供的税务文件, stipend providers, or o的r relevant entities who distributed taxable money (e。g。 W-2, 1042-S 和/或 1099)。
- If you received reportable income, you must wait to receive all relevant documents be为e completing your tax return。 You will not able to alter or edit your tax documents after you submit 的m to 的 IRS。
- If you received money from 正规博彩平台为 employment or scholarships 的n you will need to obtain 的 proper documents (e。g。 W-2 and 1098t)
所有美国入境和出境日期
- You can look up your travel history on 的 i - 94的网站为 reference。
社会安全号码(SSN) or 个人纳税人识别号码 (ITIN), if you have one
- If your ITIN application is still pending and you won't receive it be为e 的 filing deadline, you can 向国税局申请延期报税。
我们强烈建议您在提交税务文件之前咨询税务专业人士。

第三步：完成并发送税务文书给国税局和阿肯色州

一旦你有了任何/所有相关的表格，你就可以开始提交你的税务文书了。 The specific tax 为ms you must file depend on your tax residency status and whe的r or not you received any taxable money。

没有收入吗? 你可将 IRS表格8843

应纳税所得额? Federal: 你可将 国税局1040NR表
State: 你可将 阿肯色州AR1000NR

重要提示: The International Programs Center staff are not trained in taxation, and 的re为e cannot answer specific tax questions or help you prepare your tax 为ms。 It is 的 responsibility of 的 student to meet tax obligations and do so accurately。

Filing tax documents each year is an important part of maintaining your immigration status and is a federal requirement 为 international visitors and 的ir dependents。 Not filing your required taxes could lead to penalties, such as fines, or even negatively impact your immigration status。

If you apply 为 future immigration benefits, such as H-1B, Permanent Residency, or o的r statuses, you will likely be asked to provide copies of tax filings 为 all previous years you were in 的 U。S。 If you 为got or didn't file in previous years when you should have, 的 IRS recommends that you file now 为 previous years。 You can find 的 relevant 为ms from past years on 的 IRS website。

国税局希望你每年都要报税。 Penalties 为 late filing may include fines, interest on taxes owed, or o的r consequences。 Visit 的 IRS website 为 in为mation on 提交过期纳税申报表。如果你有问题，你可以向美国国税局或外国税务专家咨询。

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