Tax Information

As in most countries, the tax laws in the United States are very complicated. Tax treaty benefits, Social Security taxes, and filing requirements depend on your visa status, the purpose of your visit, the number of days you will be in the United States, and the history of prior visits.

Federal, State and Local Taxes

Generally, your earnings are subject to applicable federal, state and local taxes, and employers are required by law to withhold these taxes from your paycheck. By April 15 of each year, you must file an income tax return with the federal and state governments covering the prior calendar year to determine whether you owe more taxes or are eligible for a refund. It is your responsibility to complete and mail your tax return by the April 15th deadline, even if you are no longer in the United States. If KSU pays you, Payroll Services will issue your payment and tax summary to you (Form W-2 and/or Form 1042-S) for tax filing purposes. Failure to file a correct federal income tax return and filing a fraudulent federal income tax return are violations of U.S. tax law and may potentially impact current or future immigration status.

The OIA will organize workshops and hands-on-activities to help international students filing the tax returns. However, please be advised that the presenters may not be Tax Professionals/Specialists or Certified Public Accountant. Any advice or guidance in this presentation is intended for information purposes only. If you have legal questions about filing tax returns or complicated tax issues, it is a good practice to consult and hire the services of a Certified Public Accountant. There are several in the Frankfort area.

Tax Treaty Exemptions

Exchange visitors from countries that have tax treaty agreements with the United States should find out about the specific terms of the treaty before arriving in the U.S. If you are a resident of a country with which the United States has a tax treaty, you may be exempt from the payment of U.S. federal income tax on some or all of the income that you earn while employed at KSU. Please consult IRS Publication 901 at http://www.irs.gov/publications/p901/index.html for more information on tax treaties. Please consult with Human Resources and the Payroll Services in Academic Service Building.