Paying U.S. Taxes
All full-time international students living in the United States must file income taxes every year.
If you have earned income in the U.S. by working on or off campus
- You must file a federal tax return by submitting a completed 1040NR form to the Internal Revenue Service. You must also submit and complete an IT-203 form to New York State.
- If you are employed by the D'Youville Student Employment Program (SEP), you will be taxed on your earnings (federal tax codes require that $7.60 must be withheld from your pay every week).
If you have not earned income in the U.S.
- If you were not employed but are living in the U.S. as an F-1 student, you file federal taxes using Form 8843.
Procedure for Filing Taxes (International Students)
- If you're employed on or off campus, every January you will receive a W-2 form (a statement of your earnings and taxes withheld). Students who work on campus can pick up their W-2 forms from D'Youville's Student Accounts Office.
- If you have received a room and board scholarship, which is considered taxable income, a 1042S will be issued. Please make sure to wait to file your taxes until you have received this form. The ISO will receive the statements from Human Resources and will contact you when they are available for pick up.
- After you receive your W-2 form (if you earned income) and/or TL11A form, you're ready to file your taxes. Remember to file your taxes no later than April 15th.
Attention Canadian Students
- Every Canadian student will receive a TL11A tax form from the college. The TL11A will show the total tuition and fees that you paid for the year. TL11A forms are mailed to Canadian students in January.
- If you do not receive your TL11A, you can pick it up in the Student Accounts Office.
- If you worked at all in the U.S. during the year, you are required to file both a U.S. and Canadian tax return. If you haven't worked in the U.S. (but are a full-time student residing in the US), you must still fill out Form 8843 for exemption.
- Canadian full or part time students that maintain residency in Canada and have not worked in the United States, are not required to file taxes.
Assistance With Filing Taxes
- Internal Revenue Service (IRS) - Walk-in service is free at IRS Customer Service Centers. An office is located at 130 South Elmwood Avenue, Buffalo, NY. It is open Monday through Friday, from 8:30 AM to 4:30 PM. For questions about refund checks, call 1(800) 829-4477 (toll free). For an automated line or for general questions, call 1(800) 829-1040 (toll free). To download tax forms and IRS Publication visit www.irs.gov/formspubs and the IRS web page for Foreign Scholars and Students.
- ISTAXES - This is an online nonresident tax software system designed for international students and other type of foreign nationals to help them in preparing nonresident federal income tax returns on Form 1040NR-EZ and all other supplemental forms. ISTAXES is designed to take the confusion out of filing a US tax return - it takes on average about 10-30 minutes to complete and print a nonresident tax return on Form 1040 NR-EZ and supplemental Form 8843. Visit www.istaxes.com.
- Volunteer Income Tax Assistance Program (VITA)
The VITA Program offers free tax help to low- to moderate-income (generally, $42,000 and below) people who cannot prepare their own tax returns. Certified volunteers sponsored by various organizations receive training to help prepare basic tax returns in communities across the country. VITA sites are generally located at community and neighborhood centers, libraries, schools, shopping malls, and other convenient locations. Most locations also offer free electronic filing. To locate the nearest VITA site, call 1-800-829-1040. ** Please make sure that you contact the VITA site beforehand to see if there is a certified volunteer that has the specialized foreign tax knowledge needed to file for F-1 students. Not all sites provide this service. The closest location is SUNY Buffalo Beta Alpha Psi (click to view service times).
- Use a commercial tax preparation service:
Jackson Hewitt- Full-time student flat rate fee with college ID (ages 17-25): $89
293 Grant Street Buffalo, NY 14213 (716) 886-3557 583 Niagara Street #585 Buffalo, NY 14201 (716) 884-2969 446 Main Street Buffalo, NY 14202 (716) 848-2980
- Liberty Tax Service - Fees start at: $90 360 Amherst Street Buffalo, NY 14207 (716) 874-1317
- Jackson Hewitt- Full-time student flat rate fee with college ID (ages 17-25): $89
Helpful Tax Links
- 1040NR instructions
- 1040NR application
- 8843 application
- US Tax Guide for Aliens (519)
- US Tax Treaties (901)
- IRS Home Page
- Electronic Tool-Kit for Non-Resident Alien VITA Sites