Office of International Programs (OIP)
50 Phelan Avenue • Cloud Hall, 212 • San Francisco, CA 94112
TEL: 415.239.3895 • FAX 415.239.3804 • EMAIL:[email protected]
The Office of International Education staff are neither qualified nor permitted to
give individual tax advice. Students with complicated tax situations may wish to
consult with a tax preparation service, professional tax accountant, or tax attorney
who is knowledgeable about nonresident tax law.
TAX INFORMATION FOR F-1 INTERNATIONAL STUDENTS
Form 1040 NR / 1040 NR-EZ, Form 1040 and Form 540 for 2016 Taxes are due April 18, 2017
Form 8843 is due June 15, 2017
Frequently Asked Questions
Do I need to file a tax return?
No Income in 2016? Tax Form 8843.
Income in 2016? Tax Form 8843 and Form 1040NR-EZ or Form 1040NR. Also file 540 for CA taxes.
Resident? Tax Form 1040 like a U.S. Citizen.
If you are an F-1 student, you must file! All students must file Form 8843 “Statement for Exempt
Individuals and Individuals with a Medical Condition”. You do not need a social security number for
Form 8843. Form 8843 is not an income tax return. It is an informational statement required by the U.S
government for certain non-resident aliens including their spouses and dependents. Each Form 8843
must be sent in their own envelope for each person.
J-1, F-2, or J-2 Students who did not work or have scholarships or other income in the U.S. must
also file Form 8843.
If you have income (work, scholarship) for calendar year 2016 (January 1– December 31, 2016) you
must file a U.S. Federal Income Tax return Form 1040NR-EZ, Form 1040NR, or Form 1040
(residents only).
Do I need to report California State Income Tax?
If you worked, the State of California also requires a report of income like the federal government. If
any tax was withheld by your employer, please file for the state of California.
California State Tax Income Forms and instructions
What are the different types of tax documents I should expect to receive?
W-2: If you worked and paid taxes on your income, you will receive this form. This form is essential to
complete your income tax return. These are usually sent to your home address by January 31st
1042-S: If you claim a tax treaty or got a scholarship for more than tuition at CCSF, you need this form.
You should receive this by March 15th.
Form 1098T: This form shows amount of tuition paid to schools you attended in 2016. This is used for
tax returns, not needed for Form 8843.
How do I know if I am a “resident” or “nonresident?”
If during 2016 you were physically in the U.S. for fewer than 5 calendar years as a student, you are
probably a non-resident for tax purposes. (Note: You must count a calendar year even if you were not
present in the U.S. for the entire year.)
You can check your tax status by taking the Substantial Presence test on the IRS website:
(https://www.irs.gov/Individuals/International-Taxpayers/Substantial-Presence-Test)
How do I know if I have income from Jan 1, 2016 to Dec 31, 2016?
Please use the link below for a chart from the Internal Revenue Service’s (IRS) website:
https://www.irs.gov/Individuals/International-Taxpayers/Nonresident-Aliens---Source-of-Income
I am ready to file, what tax forms do I have to file?
If you had no U.S. source of income from Jan 1 to Dec 31, 2016:
Only Form 8843 is required. You can download the form to fill out manually here:
https://www.irs.gov/pub/irs-pdf/f8843.pdf
If you had a U.S. source of income from Jan 1 to Dec 31, 2016:
Form 8843 and Form 1040NR / Form 1040 NR-EZ as well as Form 540 are required:
From 8843 and Instructions: https://www.irs.gov/pub/irs-pdf/f8843.pdf
Form 1040 NR: https://www.irs.gov/pub/irs-pdf/f1040nr.pdf
Form 1040 NR Instructions: https://www.irs.gov/pub/irs-pdf/i1040nr.pdf
Form 1040 NR-EZ: https://www.irs.gov/pub/irs-pdf/i1040nre.pdf
Form 1040 (Resident Only): https://www.irs.gov/pub/irs-pdf/f1040.pdf
Form 540 for California State Taxes: https://www.ftb.ca.gov/index.shtml?WT.mc_id=Global_Masthead
If your home country has a tax treaty with the US, you will fill out the 1040NR-EZ. Information on tax
treaties can be found here:
https://www.irs.gov/Businesses/International-Businesses/United-States-Income-Tax-Treaties---A-to-Z
https://www.irs.gov/publications/p519/ch09.html
https://www.irs.gov/publications/p901/index.html
How do I fill out Form 8843?
Form 8843:
Complete Part I and Part III in the general information section:
For question 9, enter the following information:
City College of San Francisco
50 Phelan Avenue
San Francisco, CA 94112
415-239-3000
For question 10, enter the following information:
Dean of ESL, International Education and Transitional Studies, Vinicio Lopez
City College of San Francisco
50 Phelan Avenue
San Francisco, CA 94112
415-239-3895
Sign your name on the second page when you are done.
Where can I get help for my Federal Income Tax Forms (1040NR/1040NR-EZ)?
For assistance in filling out your 1040NR/1040NR-EZ (non-resident) or 1040 (resident), please seek out
a qualified tax professional. Our staff are neither qualified nor permitted to give individual tax advice.
You can use the following website to find free tax preparation services in your area:
http://www.earnitkeepitsaveit.org/find-tax-help-now/
City College of San Francisco does not endorse any tax preparers found through this service.
Where do I mail my Federal Tax Forms?
Mailing address for Federal Tax Forms 1040 NR. 1040NR-EZ and Form 8843:
1) If you are filing Form 1040NR/1040 NR-EZ and Form 8843
a. Attach Form 8843 with Form 1040 NR /1040 NR-EZ
2) If you are filing Form 8843 only
a. Send each Form 8843 separately in its own envelope.
All non-resident federal tax forms must be postmarked (mailed) by April 15th to:
Department of Treasury
Internal Revenue Service Center
Austin, TX 73301-0215
If enclosing a payment, mail the form to:
Internal Revenue Service Center
P.O. Box 1303
Charlotte, NC 28201-1303
Where do I mail my State Tax Forms?
If your tax return shows a refund or no amount due, mail your forms to:
Franchise Tax Board
P.O. Box 942840
Sacramento CA 94240-0001
If you are enclosing a check or money order, mail your forms to:
Franchise Tax Board
P.O. Box 942867
Sacramento, CA 94267-0001
Where can I get more information?
Free Tax Preparation Services:
CCSF’s Single Stop will not be providing tax advice for international students this year.
Instead, Single Stop has provided our office with the following website which you can use to find free
tax preparation services in your neighborhood:
http://www.earnitkeepitsaveit.org/find-tax-help-now/
When using the website:
Select your County
or
Select a City
Click
University of Buffalo International Student and Scholar Services Income Tax Workshop
University of Buffalo has created online income tax presentations that may help you.
Non-Resident for tax purposes:
http://wings.buffalo.edu/intlservices/tax.html
Resident for tax purposes:
http://wings.buffalo.edu/intlservices/tax3.html
Remember, it is best to seek out a certified tax professional if you have any questions.
Internal Revenue Service (IRS)
Telephone Assistance: 1-800-829-1040
Website: http://www.irs.gov
Local IRS walk-in office:
450 Golden Gate Ave, San Francisco, CA 94102
Phone: 415-522-4061
Other offices in California can be found here: https://www.irs.gov/uac/Contact-My-Local-Office-inCalifornia
Useful links with the IRS:
• https://www.irs.gov/Individuals/International-Taxpayers
• https://www.irs.gov/Individuals/International-Taxpayers/Aliens---Which-Form-to-File
State of California Tax Board
DISCLAIMER: The information contained on this website is for general information purposes only.
While we endeavor to keep this information up-to-date and correct, we make no representations or
warranties of any kind, express or implied, about the completeness, accuracy, reliability, or
availability with respect to the website or the information, products or services. We are not tax
professionals and any reliance you place on such information is therefore strictly at your own risk.
The inclusion of any links does not necessarily imply a recommendation or endorsement by City
College of San Francisco’s Office of International Education.