titleALL CAPS

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tempe financial

stability initiative

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ASU International

Students Who Need to

File an Amended Tax

Return for

2017 Tax Returns

Presenters

Diane Watkins, VITA Program

Coordinator, Tempe Community

Council

Marilyn Lillienfeld, CPA

Volunteer, Tempe Community Council

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The Problem:

Many International Students use Turbotax/ similar programs to file a US Tax Return*

Turbotax/similar programs DO NOT PREPARE THE PROPER FORM for International Students

Turbotax/similar programs file FORM 1040

International students are required to file a FORM 1040NR; i.e. FORM 1040 NON RESIDENT

*All references to tax returns also apply to Arizona Tax Returns

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The Problem:

The tax return filed by Turbotax/similar programs:

➢Does not give International Students TREATY BENEFITS to which they may be entitled;

➢Allow certain tax benefits to which International Students are NOT entitled;

➢Does not prepare a FORM 8843, a form required from all International Students

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The Solution:

File an Amended (Corrected) US Tax Return, taking into account the improper form already filed;

Pay any additional taxes due or receive a refund for overpaid taxes

File the Form 8843, regardless of whether they need to file a Tax Return

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Forms You Will Need:

Your already completed and filed Form 1040 for 2017

Your COMPLETED Form 1040NR for 2017*

US Form 1040X, Amended US Individual Tax Return (no specific year on this return)

*This may be completed using Sprintax. See email dated 2/9 or 2/10 from Drew Ross, International Student and Scholar Center

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Preparing the 1040XAmended Tax Return

First – Complete Column A, Original Amount, using figures on Form 1040

Second – Complete Column C, Correct Amount, using figures from Form 1040NR

Third – Column B, Net Change, is the difference between Column A and Column C; that is, the difference in amounts between the erroneous Form 1040 and the correct Form 1040NR

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Explanation of Changes

I am a student from China attending Arizona State University in Tempe, AZ on an F-1 VISA. As a nonresident alien, I should have filed Form 1040NR. In error, I filed Form 1040. I am now filing Form 1040X to correct information in the erroneously filed Form 1040.

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What to Do

► Prepare Amended Tax Returns –

► 1040X and AZ140X

► If Owe Money – go to:

► www.irs.gov/payments to see

payment options

► Send check with AZ140X, made

payable to AZ Department of

Revenue

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What to Do

► If Refund is Due you will receive a

check from I.R.S or the State of Arizona

► File Amended Federal Tax Return

1040X:

Department of the Treasury

Internal Revenue Service

Austin, TX 73301-0215

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What to Do

► File Amended State Tax Return 140X:

► If Owe Money:

AZ Department of Revenue

P.O. Box 52016

Phoenix, AZ 85072-2016

► If Refund Due:

AZ Department of Revenue

P.O. Box 52138

Phoenix, AZ 85072-2138

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Resources for Tax Advice

► All US tax forms and instructions are

available at www.irs.gov and

► All AZ tax forms and instructions are

available at www.azdor.gov

► Be sure to print 2017 tax forms

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your time to ask

Questions?

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