An electronic news service for international students and scholars, owned by the Office of International Student and Scholar Services at Binghamton University, State University of New York
Visit ISSS on the Web! http://isss.binghamton.edu
Editor’s Note:
Many
ISSS-BU subscribers have begun to view the ISSS Income Tax Webinars that are
available from the ISSS home page, http://isss.binghamton.edu We hope you find them helpful, especially if
you find yourself confused regarding federal income tax law, or if you need
assistance when completing New York State tax returns. In-person assistance with your income tax
forms begins Friday, March 18, and will continue through Friday, April 15, 2011. For details, see: http://www2.binghamton.edu/isss/taxes/inperstaxassis.html
New York State income tax forms have now arrived in the ISSS. Links to and information about tax forms are also available on line at: http://www2.binghamton.edu/isss/taxes/index.html Please note that CINTAX will print all of the required federal forms for you. NYS forms are available on line, or in paper format in the ISSS.
CONTENTS:
1. National Holidays for March
2. Binghamton University Ranked Fourth Nationally for Best Value by
Princeton Review
3. “Innovation and Resource Development for Campus Internationalization” Wednesday, March 2, University
Art Museum, 4:00 – 5:30 p.m.
4. Come to the Next International Coffee Hour, Friday, March
4
5. Attention Harpur
College Undergraduates: Applications
Now Available for Harpur
College Academic Advising
Office 2011-2012 Peer Advisor Internship Positions
6. Traveling During the Spring Breaks?
7. Daylight Savings Time Starts on March 13 This Year
8. Off Campus Employment and Why International Students Need
Work Authorization
9. Nominations Now Being Accepted For 2011 Foundation Awards
10. BU Summer Session Registration Information is Now
Available
11. Income Tax Information: How to Request a Copy of a
Previous Year’s Income Tax Return
12. Income Tax Information: Tax Treaties
13. Income Tax Information: Tax Benefits for Spouses and
Dependents
1. National Holidays for March
The following countries are celebrating national holidays during the month of March:
| Republic of Korea | 1-Mar |
| Bulgaria | 3-Mar |
| Ghana | 6-Mar |
| Mauritius | 12-Mar |
| Ireland | 17-Mar |
| Tunisia | 20-Mar |
| Namibia | 21-Mar |
| Pakistan | 23-Mar |
| Greece | 25-Mar |
| Bangladesh | 26-Mar |
2. Binghamton University Ranked Fourth Nationally for Best Value by Princeton Review
The Princeton Review has ranked Binghamton University fourth as a “best value” public college for 2011. Last year, Binghamton was ranked sixth. The list includes 100 U.S. colleges and universities, 50 public and 50 private.
According to Inside Binghamton University, the Princeton Review teamed with USA TODAY, one of the nation’s most widely read newspapers, to present its list, “The Princeton Review Best Value Colleges for 2011.” In its profile of Binghamton on USA TODAY’s website, the editors at The Princeton Review commend the University for its ability to offer “students a true value: This medium-sized university is more competitive than many of the northeast’s private schools, yet its top-notch education is available for a low state-school price.”
To view the list, visit:
http://www.usatoday.com/news/education/2011-02-22-1Aprinceton22_ST_N.htm
3. “Innovation and Resource Development for Campus Internationalization” Wednesday, March 2, University Art Museum, 4:00 – 5:30 p.m.
This Faculty Symposium is part of the campus celebration of the 50th Anniversary of the Peace Corps. A panel of Binghamton faculty will discuss their success with innovative projects and strategies to internationalize their research and the academic programs in their departments/schools. Particular attention will be given to the development of funding sources to support creative projects. Faculty, staff and graduate students are invited to attend for a lively discussion which will stimulate your thinking about this valuable area of academic endeavor.
The panelists are: Professor Krishnaswami Srihari, Dean Watson School of Engineering and Applied Sciences; Professor Dora Polachek, Romance Languages; Professor James Dix, Chemistry; Professor Thomas Sinclair, Public Administration; and Professor John Chaffee, Director, Institute for Asia and Asian Diasporas. Dr. Katharine Krebs, Vice Provost for International Affairs, will serve as Moderator.
This symposium is sponsored by the Office International Education, International Education Advisory Committee and the Planning Committee for the 50th Anniversary of the Peace Corps.
4. Come to the Next International Coffee Hour, Friday, March 4
Good company! Free food! An opportunity to visit with friends and classmates!
This month's International Coffee Hour will be held on Friday, March 5 from 3:30-5:00pm in the University Union Old Union Hall.
The International Coffee Hour strives to be a space where the entire Binghamton University community, including international students, U.S. students, faculty/staff, and community members are welcome. The coffee hours are informal and provide an opportunity to meet and learn more about each other in a relaxed atmosphere. Each coffee hour has free hot and cold beverages and cookies, sponsored by a different department on campus.
The sponsor of this month's International Coffee Hour is the Division of Research.
5. Attention Harpur College Undergraduates: Applications Now Available for Harpur College Academic Advising Office 2011-2012 Peer Advisor Internship Positions
Harpur peer advisors assist the professional advising and secretarial staff of the Harpur College Academic Advising Office in serving the students, faculty, and staff of Harpur College. This internship is for credit only (4 credits each semester), not for pay. Peer advisors work eight hours weekly and earn four internship credit hours in the fall and four internship credit hours in the spring. As part of the internship experience, peer advisors are required to attend a one-hour weekly class meeting. The Peer Advisor Internship Program satisfies the oral communication general education requirement (O) in the fall semester and a Harpur writing requirement (W) in the spring semester.
Applicants must attend one of two information sessions, scheduled for Tuesday March 1 at 7:00pm in University Union West Room 324 or Wednesday March 2 at 7:00pm in Old University Union Room 111. Applications are due Monday, March 7 by 5:00pm in Academic Building B Room B 18.
For full information and to obtain the required application form, visit:6. Traveling During the Spring Breaks?
Do you plan to travel during the Spring breaks? There are two breaks this semester. The first Spring break begins upon the conclusion of your last class on Friday, March 18, 2011. Classes resume on Monday, March 28, 2011. The second Spring break begins upon the conclusion of your last class on Friday, April 15. Classes resume on Tuesday, April 26. Whether you will travel within the United States or to another country during the Spring breaks, be sure to read the ISSS article titled “Traveling During Spring Break” available on the ISSS website in the “Travel” section. The direct link is: http://www2.binghamton.edu/isss/travel/springbrk.html
7. Daylight Savings Time Starts on March 13 This Year
The U.S. Energy Policy Act of 2005, passed by the U.S. Congress in July 2005, extended Daylight Saving Time (DST) in the United States by approximately four weeks. As a result, DST will start on Sunday, March 13, 2011, and end on Sunday, November 6, 2011.
So, you’ll want to remember to set your clocks ahead one hour before going to sleep on Saturday night, March 12, so that you’ll be all set for the start of Daylight Savings Time on Sunday, March 13.
8. Off Campus Employment And Why International Students Need Work Authorization
In recent weeks, staff in the Office of International Student and Scholar Services have answered a number of students’ questions regarding off campus employment. A reminder: A student in F-1 or J-1 status cannot be employed away from the Binghamton University campus unless they have obtained appropriate federal authorization to do so before employment can begin. The only exception to this rule are F-1students who are working away from BU but are paid on a Binghamton University state or research foundation payroll.
The U.S. government exacts heavy penalties for students who work without authorization.
In addition, many U.S. international student offices report problems with students putting unpaid internships on their resume as “work experience” and then having difficulties when they secure long-term employment and sponsorship for H-1B visas. The officers at US Citizenship and Immigration Services look for corresponding work authorization on their I-20, and finding none, may conclude that the student had engaged in unauthorized employment, and deny the H-1B petition.
Readers may wish to take note of the following two articles on the ISSS website:
Employment Overview
http://www2.binghamton.edu/isss/employment/overview.html
Don’t Place Your Immigration Status at Risk: Consequences of
Illegal Employment
http://www2.binghamton.edu/isss/employment/illegalemp.html
The ISSS website has many resources on employment. Just visit http://isss.binghamton.edu and click on “Employment.”
If you have questions regarding employment, please do not hesitate to contact the Assistant Director Shawna Szabo or Associate Director, Karen Keefe-Guzikowski. Both are available to answer your employment questions by email at intl.work@binghamton.edu They are happy to assist you.
If you would like to make an appointment to discuss issues of employment, please call the ISSS office at (607) 777-2510. Walk-in hours for your employment questions are every Tuesday from 1:30pm to 3:15pm.
9. Nominations Now Being Accepted For 2011 Foundation
Awards
The Division of Student Affairs is now accepting nominations of both
students and student organizations for the Binghamton University Foundation
Awards. The awards will be presented at
the recognition ceremonies of the individual schools later this Spring.
Anyone (faculty, staff or student) can nominate a student for these
awards. A description of each award along with the required nomination
form may be found at:
http://www2.binghamton.edu/student-affairs/awards/index.html
The nomination deadline is Friday, March 11.
10. BU Summer Session Registration Information is Now Available
Registration information for Summer Session 2011 is now available at http://summer.binghamton.edu Registration for both Summer Session terms begins on March 7, 2011.
Here’s how to assure you will be eligible to register for courses: Submit missing required documentation, such as health forms or final high school/college transcripts. Pay all financial holds, such as parking tickets, unpaid student account balance, library fines, etc. Note: A hold is not instantly cleared and may require up to 24 hours to be reflected on a student’s account therefore delaying course registration.
You can view and/or pay your outstanding financial obligations at http://bubrain.binghamton.edu To view your outstanding debts, select Quick Pay-Student Payment. You will be able to view your debts and pay for them at this link.
The Summer Session Course List can be viewed on BU Brain at:
https://buonline.binghamton.edu/banner/bwckschd.p_disp_dyn_sched
Just select “Summer 2011” from the drop down menu.
11. Income Tax Information: How to Request a Copy of a Previous Year’s Income Tax Return
When you file an income tax form as a non-resident or as a resident, you are required to keep copies of the forms, and attachments. The ISSS has been asked several times for help if a student has somehow lost or misplaced a previous year’s income tax forms.
Both the Internal Revenue Service (IRS) and the New York State tax department provide separate instructions on how to obtain a copy of an income tax forms.
To request a copy of a previous year’s federal income tax form, follow the instructions at the following web link: http://www.irs.gov/taxtopics/tc156.html
To request a copy of a previous year’s New York State tax return, print the form at the
following web link and follow the instructions on the form:
http://www.tax.ny.gov/pdf/2005/fillin/misc/tr152_505_fill_in.pdf
12. Income Tax Information: Tax Treaties
This week's Income Tax article is about Tax Treaties. For more information, visit http://www2.binghamton.edu/isss/taxes/treaties.htmlHow do you find out whether
your country HAS a tax treaty with the U.S. that allows such a deduction
and additional details regarding the deduction? Consult IRS Publication 901
(U.S. Tax Treaties) available on the IRS website at http://www.irs.gov/pub/irs-pdf/p901.pdf
Be sure that you are
referencing the correct section of the publication; tax treaty provisions for
students begin on Page 19.
The section titled "Professors, Teachers, and Researchers" (which starts on Page 16) only applies to those individuals who entered the U.S. in non-student categories, such as a J-1 Visiting Professor or Research Scholar.
If you use CINTAX, it will inform you of any tax treaty for which you might be eligible, and put the information on the appropriate federal income tax form.
If you earned wages (as reported on form W-2) during 2010 and are a national of a country that has a tax treaty with the United States that includes a personal services provision for students, you may be able to deduct that tax treaty amount on your tax form. If you use CINTAX, it will do that for you.
Many students who are eligible for tax treaty benefits that are either applicable to wages or scholarships will be issued form 1042-S by Binghamton University in mid-March. Students who will receive form 1042-S should wait to receive form 1042-S before filing their income tax returns.
The following countries permit their nationals who are students in the United States to protect a portion of their wages from income tax: Bangladesh, Belgium, Canada, China, Commonwealth of Independent States*, Cyprus, Czech Republic, Egypt, Estonia, France, Germany, Iceland, Indonesia, Israel, Korea, Latvia, Lithuania, Luxembourg, Morocco, Netherlands, Norway, Pakistan, Philippines, Poland, Portugal, Romania, Slovak Republic, Spain, Thailand, Trinidad & Tobago, Tunisia, and Venezuela.(*This treaty is in effect for Armenia, Azerbaijan, Belarus, Georgia, Kyrgystan, Moldova, Tajikistan, Turkmenistan and Uzbekistan). However, the rules vary by country.
An easy to read chart for tax treaties based on wages for students can also be found on the ISSS website at: http://www2.binghamton.edu/isss/taxes/saltable.html
If you have a qualifying scholarship or fellowship grant (not a teaching or research assistantship, and not a tuition scholarship) and are from one of the following countries, you may be able to protect all or part of your grant from tax: Bangladesh, Belgium, China, Commonwealth of Independent States*, Cyprus, Czech Republic, Egypt, Estonia, France, Germany, Iceland, Indonesia, Israel, Kazakhstan, Republic of Korea, Latvia, Lithuania, Luxembourg, Morocco, Netherlands, Norway, Philippines, Poland, Portugal, Romania, Russia, Slovak Republic, Spain, Trinidad and Tobago, Tunisia, Ukraine and Venezuela. (*This treaty is in effect for Armenia, Azerbaijan, Belarus, Georgia, Kyrgystan, Moldova, Tajikistan, Turkmenistan and Uzbekistan.)
An easy to read chart for tax treaties based on scholarships or fellowships for students can be found on the ISSS website at: http://www2.binghamton.edu/isss/taxes/schtable.html
If you are a student from India, visit the ISSS website at http://www2.binghamton.edu/isss/taxes/usindia.html for specific information on the U.S. tax treaty with India.
An easy to read chart for tax treaties for J-1 scholars and faculty who earned salary and wages as reported on a W-2 can be found on the ISSS website at:http://www2.binghamton.edu/isss/taxes/teachresea.html
Two other good sources of
information on tax treaties are the special tax treaty page of the Internal
Revenue Service (IRS):
http://www.irs.gov/businesses/international/article/0,,id=96739,00.html
This site has posted the entire
text of tax treaties for each country.
13. Income Tax Information: Tax Benefits for Spouses and Dependents
Many international students and scholars who are married and/or have children ask if they can claim their spouse and/or children as dependents on their income tax returns. The answer is, "it depends."
If you are an F-1 or J-1 student, and have been in that status for five or fewer years (since 2006 or later) OR if you are a J-1 scholar or faculty member who has been in that status for two or fewer years (since 2009 or later) you are considered to be a non-resident for tax purposes. You can only claim a spouse and/or children as dependents IF you are a national of one of the following four countries:
Canada
India (students ONLY and only if the spouse is
in the U.S.
and earned no income)
Republic of Korea
Mexico
If you are a national of any other country, you cannot claim a spouse and/or children as dependents if you are a non-resident for tax purposes. This is because only those four countries have entered into tax treaty agreements with the United States that permit a spouse or dependent to be claimed as a dependent by a non- resident. This also means that only residents from those four countries can also claim tax credits based on having dependents.
Here are the specific rules:
Spouses:
A spouse exemption is available to married individuals from Canada, Mexico
and the Republic
of Korea. A spouse
exemption is also available to married students from India IF the spouse is
living with the student in the United States
and if the spouse had no earned U.S.
income for the 2010 tax year. No other countries are eligible for the spouse
exemption. If you are claiming a spouse exemption, you cannot file form 1040NR
EZ. Instead, you must file form 1040NR. CINTAX will complete the correct tax form
for you.
Dependents (Children)
Only individuals from Canada,
Mexico or the Republic of Korea can claim children who live with
them as dependents. Individuals from Canada
or Mexico
can also claim children who don't live with them as dependents. Students from India can only claim children living with them
in the United States if the
children are U.S. citizens
or U.S.
permanent residents.
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