Resident Aliens for Tax Purposes

	home events & workshops contact us
	Search International Center:

Home About the International Center Director’s Message About Our Services Locations and Hours of Operation Staff Advisory Groups Contact Us International Students Frequently Asked Questions Events & Workshops Forms U-M International Student Organizations Prospective Students Newly Admitted Students Current Students International Faculty, Staff, & Visiting Scholars Frequently Asked Questions Events & Workshops Forms Faculty & Staff Visiting Scholars (J-1 Exchange Visitors) U-M Departments Frequently Asked Questions Events & Workshops Forms Hiring Foreign National Employees Using U-M Retained Immigration Attorneys Hosting a J-1 Exchange Visitor Visa Categories for U-M Faculty and Staff Form I-9 Employment Eligibility Verification Online Tutorial SEVIS Business Processes Fee Schedule Immigration & Visas F-1 International Students J-1 International Students J-1 Visiting Scholars and Professors Visa Categories for U-M Faculty and Staff Hiring Foreign National Employees Using U-M Retained Immigration Attorneys B-1/B-2 Visa—Business or Pleasure Visitor U.S. Department of Homeland Security Address Notification Requirement Events and Workshops Immigration-Related Forms Health Insurance U-M Health Insurance Office Hours U-M Health Insurance Requirement and Enrollment U-M Plan Rates and Coverage Highlights Alternatives to the U-M Health Insurance Plan Obtaining an Insurance Requirement Waiver Using the U-M Health Insurance Plan If You are Not Eligible for the U-M Health Insurance Plan Health Insurance Information for Canadian Students and Scholars Health Insurance Forms Dental Care and U-M Pre-Paid Dental Care Plan Taxes & Social Security Tax Laws and Filing Requirements Tax Software Instructions, Forms, & Publications Tax Assistance Information for the Current Tax Year Choosing a Tax Preparer Getting a Social Security Number/Card Getting an Individual Taxpayer Identification Number (ITIN) Applying for a refund of Social Security/Medicare tax withheld in error Life in Ann Arbor Housing Transportation Driver's License and State Identification Card Banking Telephones Health Care Children Safety, Laws, and Legal Counseling Adjusting to the U.S. Recreation for Students, Adults, and Children Classes for Adults and Children Entertainment, Cultural Activities, and Shopping Travel Miscellaneous Information Study, Work, & Travel Abroad Study Abroad Work Abroad Travel Abroad Peace Corps Overview Location, Hours, and Contact Us Local Events Resources For Returned Peace Corps Volunteers U.S. Dept. of State International Visitor Program	home \| taxes and social security \| resident aliens for tax purposes Resident Aliens for Tax Purposes Federal State Tax Treaties With Other Countries Federal Resident aliens for tax purposes follow the same guidelines and use the same forms as U.S. citizens. You should first determine your “filing status” by reading IRS Publication 501: Filing Status and then see whether you are required to file a federal income tax form. You may not be required to file any tax forms at all if your gross income is below the minimums found in IRS Publication 501: Filing Requirements Chart for Most Taxpayers If you are required to file a federal tax form, information about which form to file is at IRS Publication 17. This year, 2007 tax forms must be postmarked no later than April 15, 2008. State Follow the guidelines at the Michigan Department of Treasury web site to determine whether you are required to file a State of Michigan tax form. Even if you are not required to file a State of Michigan tax form, you may want to file this form if you are due a refund of taxes withheld because if you do not file, the State of Michigan will keep your refund. Even if you are a resident for federal tax purposes, the State of Michigan may consider you a non-resident and you then must file a MI 1040 plus a MI Schedule NR. Attend a Michigan tax workshop for assistance in determining State of Michigan tax residency and for information about filing as a non-resident. Tax Treaties with Other Countries Under certain limited circumstances, international students and scholars from tax treaty countries may be eligible to claim treaty benefits even though they are considered resident aliens for tax purposes. Resources: Internet Resources: Claiming treaty benefits as a tax resident University of Texas, Austin, International Office University of California, San Diego, Office of Graduate Studies and Research Gary W. Carter, Certified Public Accountant, PLLC (commercial site) NOTE: This web site suggests a different method of completing the tax return forms which is probably not as commonly used. U.S. Department of Treasury Internal Revenue Service Publication 519 Windstar Technologies, Inc. (commercial site) Last reviewed: 1/08 The information contained in this web site is not a substitute for advice obtained from the Internal Revenue Service or a qualified tax professional.

Federal

State

Tax Treaties with Other Countries