General Income Tax Information
Warning: The following information is NOT official Internal Revenue Service (IRS) information and cannot be cited as a final authority.
Note: Everyone, whether employed for pay or not, must file tax forms after the end of each calendar year.
The deadline for tax filing in the United States is April 15th each year. Free tax assistance is offered to assist foreign students and scholars in the Spring each year. Watch for announcements.
If you have not been employed
- you need to fill out form 8843 and mail it to the IRS.
If you have been employed
- you will receive a W-2 form. This is required by law to come to you by mail by the end of January. If you do not receive a W-2 form from each of your employer(s) by that time, you should contact them directly to see if the forms have been mailed. MSU is considered to be one employer, even if you have worked in several departments on campus. If the forms were mailed to the wrong address, you may need to have HR/Personnel and Payroll Office reprint another copy for you. This W-2 needs to accompany the tax forms you submit to the Federal Government and Montana State Government.
- you need to fill out form 1040NR or 1040NREZ (The EZ form is a simpler version that you can probably use if you have simply earned wages). Check the instructions that come with both forms to see which is most appropriate in your situation for the United States Federal Government. These forms can all be downloaded at www.irs.ustreas.gov/formspubs/index.html.
- you also need to file a Montana State Tax Form. This form can be downloaded at : http://mt.gov/revenue
Note: All International employees must complete the online FNIS (Foreign National Information System) information requested by the HR/Personnel and Payroll.
HR/Personnel and Payroll department will send out an email to each new employee with a username and password along with directions for completing the FNIS request. Any questions re: FNIS should be directed to 994-7926 or firstname.lastname@example.org . From the FNIS information, it will be determined if the employee qualifies for a tax treaty benefit based on their visa type, native country and history of presence in the U.S. Required tax forms will upload to the secure FNIS site; these forms can be signed and returned to the HR/Personnel and Payroll Office.