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Students >> Driving, Taxes and Other Legal Issues |
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SSN
Taxes (General
Info, How It Works, Tax
Calendar, IRS Forms, Contact
Information)
Legal Counsel
Driving
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To apply for a SSN you must
- Secure an on-campus employment.
- Obtain a letter from the
department verifying your employment (sample
of employment letter).
- Fill our Request Form Online. Be sure to check other and write Social Security letter. You will need to provide the ISSO the original letter of employment. (Student
Data Form).
- Fill out the Request Form at the ISSO. Be sure to provide the original letter of emplyment.
Please note: The ISSO will only process requests for a social security letter for emplyment thaht begins no more than four weeks the day of request
- Download SSN information, SSN Application (Form
SS-5), and SSN office location from here (SSN
info).
- Take the original letter of employment and letter from the ISSO, the SSN application, visa, passport, I-94, and I-20 to the SSN office in person to apply.
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| The American
tax system is very complex. ISSO advisers are not
professionally qualified to provide tax advice. The
following information is provided only as general information
regarding student tax responsibilities. For assistance
with the preparation of tax forms, students should seek professional
assistance from the Internal Revenue Service (IRS), tax accountants,
tax attorneys or a licensed tax preparation service.
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| Taxes are levied
in a variety of categories. International students studying
in Texas are most often affected by US federal income tax
(national tax on wages and investment dividends), Social Security
tax (retirement fund for US residents), state/city sales tax
(retail purchases) and county property taxes (houses, land
and vehicles).
Each spring all workers in the US must report
their tax status to the IRS. All F/J/M visa students are
also required to file a report, even those who have not worked
while in the US. The annual report (referred to as a “tax
return”) is a summary of taxes due/paid from the previous
calendar year (January-December). For international students
who have not worked, it is also the time to report that they
are exempt from resident taxes, such as Social Security.
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When an F/J/M
visa student is hired, his/her employer will have the student
complete a Form W-4 to declare their tax status and provide
information that will help the employer determine how much
to money should be set aside to pay taxes. Throughout the
student’s employment, deductions will be taken from
each paycheck to equal the estimated amount of taxes that
will be due the next spring. To complete the annual tax return,
the employer will send each worker a report (Form W-2) of
the wages earned and taxes paid on those earnings. When completing
the tax return the worker will compare the amount of taxes
due and the amount of taxes paid. If the worker followed standard
procedures in completing the original W-4, he/she may find
that they have paid more taxes than necessary and can receive
a tax refund for the overage. If the worker chose to have
smaller paycheck deductions over the year, then he/she will
likely owe more taxes when the return is filed. The remaining
tax balance is due at that time.
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Jan-Dec:
Secure employment, provide employer with a completed W-4,
commence work
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Jan/Feb:
Receive statements (W-2s) from all employers in the previous
calendar year and statements from financial institutions showing
any accrued interest on checking, savings, and investment
accounts
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Jan-April:
All F/J/M/Q students who have received wages must
complete and mail 1040NR or 1040NR-EZ and Form 8843 to IRS
by April 15th. The information used on the forms comes from
wages accrued before Dec 31st of previous year. If the worker
has not paid sufficient taxes over the working year, he/she
must include payment of the remaining tax balance with the
return.
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Jan-June
15: All F/J/M/Q students who did not receive wages
must complete and mail a Form 8843 by June 15th.
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May-July:
Any F/J/M/Q student who files a 1040NR or 1040NR-EZ return
showing an overpayment of taxes should receive a tax refund
in the overpayment amount, unless the worker chose for the
refund to be applied to the next year’s taxes.
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Form W-4
Employee’s Withholding Allowance Certificate: When
you are hired, your employer will require you to fill out
this form regarding your tax status.
Form W-2 Wage and Tax Statement:
Sent by an employer to the student worker after the calendar
year is over. There will be multiple copies of the information
so that you can attach copies to any tax returns and keep
a copy for your records.
Form 1040 Tax Returns: A variety
is offered for various users. “EZ” refers to the
version that is the easiest to complete but also offers the
fewest allowances for special circumstances.
• US citizens and permanent residents use: 1040, 1040A
or 1040EZ
• F/J/M/Q visa students use: 1040NR (non-resident) or
1040NR-EZ
Form 8843 Statement for Exempt Individuals
and Individuals with a Medical Condition: F/J/M/Q students
are generally exempt from resident taxes, such as Social Security.
To document this exemption, you must file this form even if
you have not received wages. If you are already filing a tax
return, attach Form 8843 to your income tax return and mail
it to the address indicated on your tax return. If you are
not required to file an income tax return, you should mail
Form 8843 to Internal Revenue Service Center, Philadelphia
PA, 19255.
Form W–9 Request for Taxpayer Identification
Number and Certification: Students who are not eligible
for a Social Security Number must use an Taxpayer Identification
Number (TIN) in order to file any forms with the IRS.
Form 843 Claim for Refund and Request
for Abatement: If Social Security or Medicare taxes were
withheld in error from pay that is not subject to these taxes,
contact the employer who withheld the taxes for a refund.
If you are unable to get a full refund of the amount from
your employer, file a claim for refund with the Internal Revenue
Service on Form 843.
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• IRS
information for international students online
• IRS forms and information online
• IRS personnel available for specific tax questions
by phone: 1-800-829-1040
The University of Texas at Austin has created a Tax Guide
web site for International Students, Scholars, and Researchers.
This site is endorsed and recommended as a resource to other
universities by the Internal Revenue Service. We appreciate
their generosity for allowing us to use this information.
You can go to this web site and follow the step-by-step instruction
to prepare your income tax report.
Click here:
http://www.utexas.edu/international/taxes
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The university
provides free legal counsel to currently enrolled students.
The attorney will evaluate and advise students of their rights
regarding landlord/tenant law, criminal law, family law (marriage,
divorce, child custody/support), contract law, employment
law or consumer protection law (service/repair issues) Immigration
matters and complex cases requiring court appearances or the
drafting of lengthy legal documents will be referred to local
attorneys for further assistance. The Legal Advisor is available
by appointment only through the Counseling
Center.
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To drive a
car in the state of Texas, you must have a valid driver’s
license, a properly inspected and registered vehicle and sufficient
auto insurance. The Texas Department of Public Safety (DPS)
enforces driving laws and issues licenses. You can drive legally
with a valid international driver’s license for up to
one year IF your home country is on the US
reciprocity list. To obtain a Texas driver’s license,
you will need to take a written and a driving test, show proof
of identity and pay a fee. For driving manuals, license bureau
locations, FAQs and identity documents required to obtain
a license (including alternative documents for persons who
do not have a Social Security card), see the Texas
Department of Public Safety website. To own a car, you must pay for the annual
inspection and registration of the vehicle and maintain its
condition to meet DPS standards. Annual inspections cost less
that $20 and can be obtained at car repair shops, gas stations
and other car service businesses that display the Texas State
Inspection insignia. However, if your vehicle does not pass
inspection, you will be required to make any repairs and pass
a follow-up examination before the car will be legal to drive.
Car registrations are handled through county tax offices.
In Texas car registration is a form of property tax. The cost
of the registration varies according to the county assessment
rates and the value of the vehicle. Valid registration is
demonstrated by current license plates and by paper documentation
confirming your ownership of the vehicle. If you are ever
stopped by law enforcement while driving the vehicle, you
will be asked to show a valid driver’s license, vehicle
registration and auto insurance card.
When purchasing a new vehicle, your registration
may or may not be included in the selling price. If you purchase
a used vehicle you will have to arrange to transfer the title
of ownership. Contact the local county tax office for how
to transfer a vehicle title. Be warned, buying a vehicle can
be risky. It is recommended that you be aware of reasonable
market prices before you shop and have the sale vehicle checked
by a mechanic before purchasing. Campus
police department personnel can give you other tips for
protecting yourself against fraud.
Each US state has different minimum requirements
regarding auto insurance. To purchase auto insurance you will
have to select a private insurance agency and sign up for
a policy. In that process you will be required to make several
decisions about how much coverage you wish to buy, so you
should research Texas minimum requirements and decide how
much coverage is appropriate for your circumstances. You will
have to provide information about your vehicle and your driving
history.
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