Filing U.S. Income Tax Returns

Tax Requirements
Help with Preparing Income Tax Returns

The Office of International Affairs (OIA) and the Graduate School have purchased CINTAX (Complete International Tax Preparation Software) to assist UK international students and scholars in preparing U.S. income tax returns.

CINTAX passwords and instructions will be emailed to all F-1 and J-1 students/scholars UK email addresses from the Office of International Affairs in March . Please verify your email address at myUK or make sure the UK email account is being forwarded to another chosen email address. These emails will continue to be sent weekly throughout tax season. Please update your email address to your UK EMAIL ADDRESS at myUK or make sure your mail is being forwarded from your UK EMAIL ADDRESS.

Any student receiving a fellowship/assistantship will receive an additional form, 1042-S, from UK Payroll beginning March 15. If you have a fellowship/assistantship, you must wait to receive this form before filing your taxes.

Please read the instructions for using CINTAX tax preparation software. CINTAX tax preparation information is also available for individuals with no income.

Any questions/issues/concerns should be sent to support@cintax.us The Office of International Affairs is not qualified to give tax advice and therefore WILL NOT give tax advice.

Tax Requirements

All international students must file Form 8843, whether or not they have received any income from a U.S. source. All international students who received income from a U.S. source during the tax year must file the federal income tax form 1040NR or 1040NR-EZ. These can be filed using CINTAX.

Working non-immigrant students in F1 or J-1 status are subject to both Federal and State taxes, unless they are citizens of countries that have special treaties with the U.S. By virtue of these treaties, some internationals are exempt from federal and state taxation. To receive the benefits of the tax treaty, students must file Form 8233 with the Payroll Office, 340 Peterson Service Building. A passport must be presented for verification of status.

An identification number is necessary when filing an income tax return. The Social Security number is most commonly used for this requirement. However, for those ineligible for a Social Security number, a Tax Payer Identification Number (ITIN) may be used. An ITIN is a nine-digit number issued by the U.S. Internal Revenue Service and is intended for tax use only. Application for this number is made on Form W-7 (www.irs.gov).

Help with Preparing Income Tax Returns:

REMINDER: Office of International Affairs is not qualified to give tax advice and therefore WILL NOT give tax advice.

College of Law Income Tax Clinic
Student Government Association (SGA) and the College of Law Income Tax Clinic allows students to receive assistance with filling out the correct forms, understanding exemptions, and filing paperwork. It is recommended international students use the CINTAX program first, and then have the completed forms reviewed at the Clinic. Please view the College of Law Income Tax Clinic site for hours and location.

Taxpayers should bring copies of their Forms W-2, 1042-S, 8843, and any other tax information they have received. Students should also bring their Passport, Visa, I-94, and Certificate of Eligibility (I-20 or DS-2019).

Internal Revenue Service & KY Department of Revenue
Information regarding Federal Taxes can be obtained from the Internal Revenue Service (IRS) www.irs.gov

Information regarding Kentucky State Taxes can be obtained from the Department of Revenue http://revenue.ky.gov/

Publication 519 - "U.S. Tax Guide for Aliens."

Publication 901 - "U.S. Tax Treaties" (The U.S. has tax treaties with a number of foreign countries. Under these treaties, citizens and residents of some countries are taxed at a reduced rate or are exempt from U.S. income taxes on certain amounts of income received in the U.S.)

Publication 515 - "Withholding of Tax on Nonresident Aliens and Foreign Corporations."

The local Internal Revenue Office is located at 1500 Leestown Rd., Lexington, KY 40511.
Hours of Operation:Monday-Friday: 8:30 am- 4:30 pm

Professional Assistance
For further professional assistance requiring a fee, students may consult the Yellow Pages in the telephone book under "Tax Return Preparation."