Frequently Asked Questions:
Federal Tax Information for International Students

This section includes quick answers to some of the most commonly encountered general questions about studying at Seattle Central.

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Federal Tax Information for International Students

1. I had bank interest on my checking or savings accounts, is that earned income and must I file other tax forms?
2. I only worked for a very short time in 2004 and I didn't earn very much. Do I still have to file?
3. I am a non-resident for tax purposes. Can I claim the HOPE or Tuition Tax Credit or the Earned Income Credit?
4. What is the deadline for filing my tax return?
5. I am leaving the country before I can file my taxes. What should I do?
6. My employer withheld Social Security and Medicare taxes from my salary. Can I get this refunded?

Federal Tax Information for International Students

1. I had bank interest on my checking or savings accounts, is that earned income and must I file other tax forms?

No. Simple bank interest and interest on CD's are not considered earned income for non-resident aliens, and therefore are not reportable. Your bank generally reports this interest on Form 1099 and you should retain this form for your records, but not mail it with your tax filing. If you file taxes as a "resident alien", bank interest is taxable income.

2. I only worked for a very short time in 2004 and I didn't earn very much. Do I still have to file?

Yes. If you had any U.S. source earned income or scholarship you will need to file IRS Form 1040NR-EZ or Form 1040NR and Form 8843.

3. I am a non-resident for tax purposes. Can I claim the HOPE or Tuition Tax Credit or the Earned Income Credit?

No. Non-resident aliens can not claim the HOPE or Tuition Tax Credit or the Earned Income Credit. Once you qualify to file as a resident alien for tax purposes, you may be eligible to claim these credits.

4. What is the deadline for filing my tax return?

If you are filing Form 1040NR-EZ or Form 1040NR, the deadline to file is April 15. If you are filing Form 8843 only, the deadline to file is June 15.

5. I am leaving the country before I can file my taxes. What should I do?

Make sure the Payroll Office has your foreign address so that your Form W-2 and/or Form 1042-S can be mailed to you. Download the appropriate forms and instructions and file your U.S. taxes from abroad. Save copies of all forms submitted for your records.

6. My employer withheld Social Security and Medicare taxes from my salary. Can I get this refunded?

Yes. F and J visa holders are not subject to Social Security or Medicare taxes as long as they are considered a "non-resident alien for tax purposes" (IRS Publication 519, page 39 and 40). Refund of these taxes may be requested from your employer. If your employer is unable to refund these taxes, you may file IRS Form 843 and Form 8316 for a refund from the IRS.

F and J visa holders are not subject to Social Security or Medicare taxes as long as they are considered a "non-resident alien for tax purposes" (IRS Publication 519, page 39-40). Refund of these taxes may be requested from your employer.