The following is a list of forms for filing federal, state, and local taxes as a ‘nonresident for tax purposes’.

– FORM W-2: WAGE AND TAX STATEMENT –

If you earned income in the United States, you will be issued a Form W-2 Wage and Tax Statement. Form W-2 is used to report wages that were paid and taxes that were withheld during the year. This form will be sent to you from your employer and you will need it before you can prepare your taxes. If you did not earn any U.S.-based  income during the year, you will not receive Form W-2.

– FEDERAL FORMS –

Form 8843ALL nonresidents must file “Form 8843 Statement for Exempt Individuals and Individuals With a Medical Condition”. This includes nonresidents who did not earn an income in the previous year, including dependents. The instructions for this form are found on pages three and four. Do not be confused about the statement regarding medical conditions. If you do not have a medical condition, you still need to file this form.

Form 1040NR-EZ – Nonresidents can file Form 1040NR-EZ if the following are true:

  • Your U.S. source income is less than $100,000.00;
  • You are not claiming itemized deductions;
  • You claim no dependents; and
  • You were not an independent contractor and you do not owe any other types of taxes.

Instructions for Form 1040NR-EZ may be found here.

Form 1040NR – Nonresidents who do have dependents and who earned an income in 2015 must file “Form 1040 U.S. Nonresident Alien Income Tax Return”. Instructions for Form 1040NR may be found here.

Tax treaties allow residents of certain foreign countries to be taxed at a reduced rate, or to be exempt from U.S. income taxes received from sources within the United States. IRS Publication 901 provides an overview of tax treaties. To see if there is a tax treaty with your home country, you can visit the IRS tax treaty index here. The Pitt Payroll Office normally identifies tax treaties at the outset of employment.

– STATE FORMS –

PA-40 – Both nonresidents and residents for tax purposes will file “PA-40 Pennsylvania Income Tax Return”. Instructions for this form, including a filing address, can be found here.

Certain students and scholars will be eligible for tax forgiveness. Tax forgiveness is a credit that allows eligible taxpayers to reduce all or part of their tax liability. To see if you are eligible for tax forgiveness, review the Pennsylvania Department of Revenue’s tax forgiveness program brochure here. If you are eligible for tax forgiveness, you will find the criteria for how to file on the page linked above.

NOTE: Tax treaty benefits do NOT apply to state taxes.

– LOCAL FORMS –

Both nonresidents and residents for tax purposes will file a Local Earned Income Tax Return. You should receive this form in the mail.  If you do not receive this form, you may download it here.  Local tax returns should be mailed to: Jordan Tax Service, 437 Grant Street, Suite 900, Pittsburgh, PA 15219.

Local tax forms are mailed to Individuals who earned an income of less than $12,000 may be eligible for a refund of the Local Service Tax (LST) that is withheld each year. If you think you qualify, you will complete an LST Refund Request, available here.

DISCLAIMER

All tax information provided by OIS is intended for international students and scholars of the University of Pittsburgh ONLY.  The University of Pittsburgh makes no guarantee as to the accuracy of this information and shall not be held liable for use of any of the information provided. You should contact the Internal Revenue Service (IRS) or a tax professional if you require clarification or have any questions about filing your taxes.