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Tax Information

MCC International Students

TAXES

Dear F-1 and OPT Students,

If you were in the US in 2019, you will need to submit tax forms, EVEN IF YOU DID NOT WORK.

Here is important information about taxes:

The ISS office now has TaxSlayer Self-Prep tax software available for you to use at no cost.  TaxSlayer is one of the few software programs that can be used by non-residents to prepare tax returns. You are welcome to use the student computers in the ISS office to prepare your taxes during our office hours.  To make an appointment to use the TaxSlayer Self-Prep software, please email iss@mccneb.edu with your requested date and time during office hours, Monday – Friday 8 am – 5 pm.  Please bring your W-2s and any other 2019 tax forms you have received (1099DIV, 1042-S, etc.) with you.  If you filed taxes last year, please bring last year’s tax return with you as well. 
IRS Form 8843

  • If you are an “exempt” F-1 student and you were in the US in 2019, you will need to file Form 8843, even if you did not work.  This is a requirement.
  • You do not need a SSN or ITIN to file Form 8843
  • Complete Part I and Part III of Form 8843
  • For Part III - #9 on Form 8843, list the last school you attended in the US in 2019.  If it was MCC, please write: Metropolitan Community College, 5370 N 30th St, NE 68111, 531-622-2400
  • For Part III - #10 on Form 8843, list your PDSO at the last school you attended in the US in 2019.  If it was MCC, please write: Naomi M. Greelis, Coordinator of International Student Services, MCC, 5300 N 30th St, FOC 10 Room 105, Omaha, NE 68111, 531-622-2455
  • Please note: If you have been in the US for five years or more you MAY be considered a “resident for tax purposes” and MAY no longer be exempt. Please be careful not to confuse tax residency with immigration residency.
TAX FORMS YOU MAY BE RECEIVING
W-2 – Wages, salaries, tips and sometimes treaty income
1042-S – Treaty income or non-service scholarship income
1098T - Tuition billed. Exempt F-1 students cannot use the 1098T for a tax credit. It is for certain resident populations, and it is not used to get tuition money back
1099DIV – Earned dividends.  Exempt F-1 students do not pay tax on interest earned from checking and savings accounts.  This form is only needed if you received investment income from stocks, mutual funds, etc.
1095 Health insurance report.  This form is not needed if you are an exempt F1 student

COMMONLY USED TAX DOCUMENTS AND PUBLICATIONS
Federal U.S. tax forms – can be found on https://www.irs.gov/forms-instructions
  • Form 8843 – statement for exempt individuals
  • Form 1040NR / Form 1040NR-EZ - nonresident returns
    Exempt F-1 students who earned more than $0.01 income from wages, scholarships, or investments in 2019 need to file a tax return: Form 1040NR, U.S. Nonresident Alien Income Tax Return OR Form 1040NR-EZ, U.S. Income Tax Return for Certain Nonresident Aliens with No Dependents.  1040NR-EZ is easier and shorter than 1040NR, but can only be used if you do not have dependents.
  • Form W-7 - taxpayer ID number
  • Form 8233 - exemption from withholding due to tax treaty
  • Form 843 - refund requests
  • Publication 519:  U.S. Tax Guide for Nonresidents
  • Publication 970:  Information on which types of scholarship income are taxable can be found in IRS Publication 970 pages 5-6.
  • Publication 4011:  Includes a chart to determine if you are an exempt individual using the Substantial Presence Test (SPT). This publication also includes a list of countries with tax treaty benefits for international students.
WHEN AND WHERE TO FILE YOUR U. S. TAXES
If you did not earn U. S. income in 2019, you will file FORM 8843 only.
Mail Form 8843 to: Department of Treasury
Internal Revenue Service Center
Austin, TX 73301-0215
 
If you earned U. S. income in 2019, you will file 1040NR OR 1040NR-EZ.  When filing your tax return, you will also need to include Form 8843.
If you are not sending payment, mail your tax return and Form 8843 to:             If you are sending payment, mail your tax return and Form 8843 to:
Department of Treasury
Internal Revenue Service Center
Austin, TX 73301-0215
Internal Revenue Service
P. O. Box 1303
Charlotte, NC 28201-1303
 

NEBRASKA STATE TAXES
If you earned income while living in Nebraska, you will also file Nebraska Individual Income Tax Return, Form 1040N.
Nebraska tax forms can be found at: http://www.revenue.nebraska.gov/tax/current/current.html
If you are not sending payment, mail Form 1040N to:          If you are sending payment, mail Form 1040N to:
Nebraska Department of Revenue
PO BOX 98912
Lincoln, NE 68509‑8912
Nebraska Department of Revenue
PO BOX 98934
Lincoln, NE 68509‑8934

 
If you were living in Nebraska during ALL of 2019, you may be able to e-file your Nebraska taxes for free with NebFile: https://revenue.nebraska.gov/individuals/nebfile-individuals
All tax forms and payments are due no later than April 15, 2020.
Make a copy of all the documents for your records before mailing or e-filing them.  They will be helpful when you file tax returns next year.

Call 531-622-2281 or email iss@mccneb.edu with basic questions. Please understand that International Student Services does not prepare tax forms.