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<p style="margin-bottom:8.0pt"><b><span style="font-size:18.0pt;font-family:Times;color:black">Filing<span class="apple-converted-space"> Taxes </span>as an International Student</span></b><span class="apple-converted-space"><span style="font-size:18.0pt;font-family:Times;color:black"> </span></span><b><span style="font-size:18.0pt;font-family:Times;color:black">Understanding
your U.S.<span class="apple-converted-space"> Tax </span>Obligations</span></b><span style="color:black"><o:p></o:p></span></p>
<p style="margin-bottom:8.0pt;font-variant-caps: normal;orphans: auto;text-align:start;widows: auto;-webkit-text-size-adjust: auto;-webkit-text-stroke-width: 0px;caret-color: rgb(0, 0, 0);word-spacing:0px">
<span style="font-size:12.0pt;font-family:Times;color:black">International students are required to file a U.S.<span class="apple-converted-space"> tax </span>return even if you do not have U.S. source income. There is no minimum dollar amount of income that
triggers a filing requirement for a for a foreign student. If you receive U.S. source income; including wages, a<span class="apple-converted-space"> taxable </span>scholarship or fellowship grant, you will likely have federal<span class="apple-converted-space"> tax </span>withheld
from your checks (unless you benefit from a<span class="apple-converted-space"> tax </span>treaty.)</span><span style="color:black"><o:p></o:p></span></p>
<p style="margin-bottom:8.0pt;font-variant-caps: normal;orphans: auto;text-align:start;widows: auto;-webkit-text-size-adjust: auto;-webkit-text-stroke-width: 0px;caret-color: rgb(0, 0, 0);word-spacing:0px">
<span class="apple-converted-space"><b><u><span style="font-size:12.0pt;font-family:Times;color:black">1098-T form:</span></u></b></span><span style="color:black"><o:p></o:p></span></p>
<p style="margin-bottom:8.0pt;font-variant-caps: normal;orphans: auto;text-align:start;widows: auto;-webkit-text-size-adjust: auto;-webkit-text-stroke-width: 0px;caret-color: rgb(0, 0, 0);word-spacing:0px">
<span class="apple-converted-space"><span style="font-size:12.0pt;font-family:Times;color:black">Eligible educational institutions file Form 1098-T for each student they enroll and for whom a reportable transaction is made.</span></span><span style="color:black"><o:p></o:p></span></p>
<p style="margin-bottom:8.0pt;font-variant-caps: normal;orphans: auto;text-align:start;widows: auto;-webkit-text-size-adjust: auto;-webkit-text-stroke-width: 0px;caret-color: rgb(0, 0, 0);word-spacing:0px">
<span class="apple-converted-space"><span style="font-size:12.0pt;font-family:Times;color:black">To access your 1098-T forms:</span></span><span style="color:black"><o:p></o:p></span></p>
<ol style="margin-top:0in;font-variant-caps: normal;orphans: auto;text-align:start;widows: auto;-webkit-text-size-adjust: auto;-webkit-text-stroke-width: 0px;caret-color: rgb(0, 0, 0);word-spacing:0px" start="1" type="1">
<li class="MsoNormal" style="color:black;margin-bottom:8.0pt;mso-list:l2 level1 lfo3">
<span class="apple-converted-space"><span style="font-size:12.0pt;font-family:Times">Go to your myLeo</span></span><o:p></o:p></li><li class="MsoNormal" style="color:black;margin-bottom:8.0pt;mso-list:l2 level1 lfo3">
<span class="apple-converted-space"><span style="font-size:12.0pt;font-family:Times">Click the Student Resource tab</span></span><o:p></o:p></li><li class="MsoNormal" style="color:black;margin-bottom:8.0pt;mso-list:l2 level1 lfo3">
<span class="apple-converted-space"><span style="font-size:12.0pt;font-family:Times">Under Student Information, click 1098 T to access the form .</span></span><o:p></o:p></li></ol>
<p style="margin-bottom:8.0pt;font-variant-caps: normal;orphans: auto;text-align:start;widows: auto;-webkit-text-size-adjust: auto;-webkit-text-stroke-width: 0px;caret-color: rgb(0, 0, 0);word-spacing:0px">
<span class="apple-converted-space"><span style="font-size:12.0pt;font-family:Times;color:black"> </span></span><span style="font-size:12.0pt;font-family:Times;color:black">If you have questions about your 1098-T form, please contact<span class="apple-converted-space"> </span><b><a href="mailto:student.accounts@tamuc.edu" title="mailto:student.accounts@tamuc.edu">student.accounts@tamuc.edu</a>.</b></span><span style="color:black"><o:p></o:p></span></p>
<p style="margin-bottom:8.0pt;font-variant-caps: normal;orphans: auto;text-align:start;widows: auto;-webkit-text-size-adjust: auto;-webkit-text-stroke-width: 0px;caret-color: rgb(0, 0, 0);word-spacing:0px">
<b><u><span style="font-size:12.0pt;font-family:Times;color:black">W-2 Wage and Tax Statements</span></u></b><span style="color:black"><o:p></o:p></span></p>
<p style="font-variant-caps: normal;orphans: auto;text-align:start;widows: auto;-webkit-text-size-adjust: auto;-webkit-text-stroke-width: 0px;caret-color: rgb(0, 0, 0);word-spacing:0px">
<span class="apple-converted-space"><span style="font-size:12.0pt;font-family:Times;color:black">Employees can view their pay stub electronically in Workday at <b><a href="https://sso.tamus.edu" title="https://sso.tamus.edu/">https://sso.tamus.edu</a> .</b></span></span><span style="color:black"><o:p></o:p></span></p>
<p style="font-variant-caps: normal;orphans: auto;text-align:start;widows: auto;-webkit-text-size-adjust: auto;-webkit-text-stroke-width: 0px;caret-color: rgb(0, 0, 0);word-spacing:0px">
<span class="apple-converted-space"><span style="font-size:12.0pt;font-family:Times;color:black">W-2 Wage and Tax Statements will be sent electronically (if selected) or by mail prior to <b>January 31 of each year.</b> If you have changed your mailing address
recently, please update in Workday.</span></span><span style="color:black"><o:p></o:p></span></p>
<ol style="margin-top:0in;font-variant-caps: normal;orphans: auto;text-align:start;widows: auto;-webkit-text-size-adjust: auto;-webkit-text-stroke-width: 0px;caret-color: rgb(0, 0, 0);word-spacing:0px" start="1" type="1">
<li class="MsoNormal" style="color:black;mso-list:l3 level1 lfo6"><span class="apple-converted-space"><span style="font-size:12.0pt;font-family:Times">Go to <a href="https://sso.tamus.edu" title="https://sso.tamus.edu/">https://sso.tamus.edu</a> .</span></span><o:p></o:p></li><li class="MsoNormal" style="color:black;mso-list:l3 level1 lfo6"><span class="apple-converted-space"><span style="font-size:12.0pt;font-family:Times">Select Workday from the menu.</span></span><o:p></o:p></li><li class="MsoNormal" style="color:black;mso-list:l3 level1 lfo6"><span class="apple-converted-space"><span style="font-size:12.0pt;font-family:Times">Select the Pay worklet.</span></span><o:p></o:p></li><li class="MsoNormal" style="color:black;mso-list:l3 level1 lfo6"><span class="apple-converted-space"><span style="font-size:12.0pt;font-family:Times">Select View My Tax Documents.</span></span><o:p></o:p></li><li class="MsoNormal" style="color:black;margin-bottom:8.0pt;mso-list:l3 level1 lfo6">
<span class="apple-converted-space"><span style="font-size:12.0pt;font-family:Times">Select Edit Printing Elections. </span></span><o:p></o:p></li></ol>
<p style="margin-bottom:8.0pt;font-variant-caps: normal;orphans: auto;text-align:start;widows: auto;-webkit-text-size-adjust: auto;-webkit-text-stroke-width: 0px;caret-color: rgb(0, 0, 0);word-spacing:0px">
<span style="font-size:12.0pt;font-family:Times;color:black">If you are employed by the Texas A&M University-Commerce and have questions about your automatic<span class="apple-converted-space"> tax </span>withholdings, please contact the Payroll Services:<span class="apple-converted-space"> Email
Ms. Amber Dyer at <a href="mailto:payroll@tamuc.edu" title="mailto:payroll@tamuc.edu">payroll@tamuc.edu</a>. </span></span><span style="color:black"><o:p></o:p></span></p>
<p style="margin-bottom:8.0pt;font-variant-caps: normal;orphans: auto;text-align:start;widows: auto;-webkit-text-size-adjust: auto;-webkit-text-stroke-width: 0px;caret-color: rgb(0, 0, 0);word-spacing:0px">
<b><span style="font-size:20.0pt;font-family:Times;color:black">The deadline to file for<span class="apple-converted-space"> taxes </span>is<span class="apple-converted-space"> </span></span></b><b><span style="font-size:20.0pt;font-family:Times;color:#C00000">April
18, 2023.</span></b><span style="font-size:20.0pt;color:black"><o:p></o:p></span></p>
<p style="margin-bottom:8.0pt;font-variant-caps: normal;orphans: auto;text-align:start;widows: auto;-webkit-text-size-adjust: auto;-webkit-text-stroke-width: 0px;caret-color: rgb(0, 0, 0);word-spacing:0px">
<span style="font-size:12.0pt;font-family:Times;color:black">Important note: The staff at<span class="apple-converted-space"> </span>Office of International Programs<span class="apple-converted-space"> </span>(OIP)<span class="apple-converted-space"> </span>are
not trained in<span class="apple-converted-space"> taxation, </span>and therefore cannot answer specific<span class="apple-converted-space"> tax questions </span>or help you prepare your<span class="apple-converted-space"> tax forms. </span>Ultimately, it
is your responsibility to meet your<span class="apple-converted-space"> tax </span>obligations and do so accurately.<span class="apple-converted-space"> </span>This is not a<span class="apple-converted-space"> </span>legal advice it is information provided
to you.<span class="apple-converted-space"> </span>U.S.<span class="apple-converted-space"> tax </span>laws can be complex and confusing. Laws that apply to international students are not the same as those that apply to U.S. citizens.</span><span style="color:black"><o:p></o:p></span></p>
<p style="margin-bottom:8.0pt;font-variant-caps: normal;orphans: auto;text-align:start;widows: auto;-webkit-text-size-adjust: auto;-webkit-text-stroke-width: 0px;caret-color: rgb(0, 0, 0);word-spacing:0px">
<i><span style="font-size:12.0pt;font-family:Times;color:black">This<span class="apple-converted-space"> </span>email<span class="apple-converted-space"> </span>is meant to be a general introduction. We are not<span class="apple-converted-space"> tax </span>professionals,
so this cannot be considered legal<span class="apple-converted-space"> tax </span>advice</span></i><i><span style="font-size:12.0pt;font-family:Times;color:#333333">.</span></i><span style="color:black"><o:p></o:p></span></p>
<p style="margin-bottom:8.0pt;font-variant-caps: normal;orphans: auto;text-align:start;widows: auto;-webkit-text-size-adjust: auto;-webkit-text-stroke-width: 0px;caret-color: rgb(0, 0, 0);word-spacing:0px">
<span style="font-size:12.0pt;font-family:Times;color:black">We suggest you review the information from the<span class="apple-converted-space"> </span><a href="https://www.irs.gov/individuals/international-taxpayers/foreign-students-and-scholars" title="https://www.irs.gov/individuals/international-taxpayers/foreign-students-and-scholars">IRS</a><span class="apple-converted-space"> </span>specifically
addressed to foreign students and scholars.</span><span style="color:black"><o:p></o:p></span></p>
<p style="margin-bottom:8.0pt;font-variant-caps: normal;orphans: auto;text-align:start;widows: auto;-webkit-text-size-adjust: auto;-webkit-text-stroke-width: 0px;caret-color: rgb(0, 0, 0);word-spacing:0px">
<span style="font-size:12.0pt;font-family:Times;color:black">The Internal Revenue Service (IRS) will never contact you by email OR text message. If you are contacted by the IRS and are unsure if it is a real request or not, contact OIP as soon as possible. </span><span style="color:black"><o:p></o:p></span></p>
<p style="margin-bottom:8.0pt;font-variant-caps: normal;orphans: auto;text-align:start;widows: auto;-webkit-text-size-adjust: auto;-webkit-text-stroke-width: 0px;caret-color: rgb(0, 0, 0);word-spacing:0px">
<b><span style="font-size:12.0pt;font-family:Times;color:black">Resources:<span class="apple-converted-space"> </span></span></b><span style="color:black"><o:p></o:p></span></p>
<p style="margin-bottom:8.0pt;font-variant-caps: normal;orphans: auto;text-align:start;widows: auto;-webkit-text-size-adjust: auto;-webkit-text-stroke-width: 0px;caret-color: rgb(0, 0, 0);word-spacing:0px">
<span style="font-size:12.0pt;font-family:Times;color:black"><a href="https://turbotax.intuit.com/lp/ty18/ppc/temp_1.htm?znA=c9IVQMGES&znTR=c2SOvScQ4&znTL=c2m5SHOJA&znC3=crs-scl&srqs=null&cid=ppc_gg_nb_stan_all_na_file-taxes_ty18-bu14-sb23&srid=Cj0KCQiAheXiBRD-ARIsAODSpWOZ8q_02zbf_qSw88G6KDjM4WA2hyjP85v3SRb2W3_WEYVMecywY48aAjHfEALw_wcB&targetid=kwd-19377638412&skw=file%20taxes&adid=315704786121&ven=gg&gclid=Cj0KCQiAheXiBRD-ARIsAODSpWOZ8q_02zbf_qSw88G6KDjM4WA2hyjP85v3SRb2W3_WEYVMecywY48aAjHfEALw_wcB&gclsrc=aw.ds" title="https://turbotax.intuit.com/lp/ty18/ppc/temp_1.htm?znA=c9IVQMGES&znTR=c2SOvScQ4&znTL=c2m5SHOJA&znC3=crs-scl&srqs=null&cid=ppc_gg_nb_stan_all_na_file-taxes_ty18-bu14-sb23&srid=Cj0KCQiAheXiBRD-ARIsAODSpWOZ8q_02zbf_qSw88G6KDjM4WA2hyjP85v3SRb2W3_WEYVMecywY48a">Turbo
Tax</a></span><span style="color:black"><o:p></o:p></span></p>
<p style="margin-bottom:8.0pt;font-variant-caps: normal;orphans: auto;text-align:start;widows: auto;-webkit-text-size-adjust: auto;-webkit-text-stroke-width: 0px;caret-color: rgb(0, 0, 0);word-spacing:0px">
<span style="font-size:12.0pt;font-family:Times;color:black"><a href="https://www.hrblock.com/lp/choose-block/?otppartnerid=9021&campaignid=ps_mcm_9021_0010&omnisource=GGL|CAMPGM-NB-G-S-EN-EXM-DSK_Tax-Filing|ADGPFile+Tax|KWRDFile%20taxes&KeywordID=185793&gclid=Cj0KCQiAheXiBRD-ARIsAODSpWPCl11itroyy7OcxndoqLDlpvSwz5TTLgkJ02bM1OPDUGnkacXkkI4aAmEYEALw_wcB" title="https://www.hrblock.com/lp/choose-block/?otppartnerid=9021&campaignid=ps_mcm_9021_0010&omnisource=GGL|CAMPGM-NB-G-S-EN-EXM-DSK_Tax-Filing|ADGPFile+Tax|KWRDFile%20taxes&KeywordID=185793&gclid=Cj0KCQiAheXiBRD-ARIsAODSpWPCl11itroyy7OcxndoqLDlpvSwz5TTLgkJ02bM">H&R
Block</a></span><span style="color:black"><o:p></o:p></span></p>
<p style="margin-bottom:8.0pt;font-variant-caps: normal;orphans: auto;text-align:start;widows: auto;-webkit-text-size-adjust: auto;-webkit-text-stroke-width: 0px;caret-color: rgb(0, 0, 0);word-spacing:0px">
<span style="font-size:12.0pt;font-family:Times;color:black"><a href="https://international.unt.edu/content/filing-taxes-international-studenthttps:/www.irs.gov/filing/free-file-do-your-federal-taxes-for-free" title="https://international.unt.edu/content/filing-taxes-international-studenthttps:/www.irs.gov/filing/free-file-do-your-federal-taxes-for-free">IRS</a></span><span style="color:black"><o:p></o:p></span></p>
<p class="MsoNormal" style="font-variant-caps: normal;orphans: auto;text-align:start;widows: auto;-webkit-text-size-adjust: auto;-webkit-text-stroke-width: 0px;caret-color: rgb(0, 0, 0);word-spacing:0px">
<span style="font-size:12.0pt;font-family:Times;color:black"><a href="https://www.sprintax.com/" title="https://www.sprintax.com/">Sprintax</a><span class="apple-converted-space"> </span>Free open webinar-<span class="apple-converted-space"> </span><a href="https://hubs.ly/Q01tm9gX0" title="https://hubs.ly/Q01tm9gX0">https://hubs.ly/Q01tm9gX0</a></span><span style="color:black"><o:p></o:p></span></p>
<p style="margin-bottom:8.0pt;font-variant-caps: normal;orphans: auto;text-align:start;widows: auto;-webkit-text-size-adjust: auto;-webkit-text-stroke-width: 0px;caret-color: rgb(0, 0, 0);word-spacing:0px">
<span style="font-size:12.0pt;font-family:Times;color:black">Source: irs.gov<span class="apple-converted-space"> </span><a href="https://www.irs.gov/individuals/international-taxpayers/foreign-students-scholars-teachers-researchers-and-exchange-visitors" title="https://www.irs.gov/individuals/international-taxpayers/foreign-students-scholars-teachers-researchers-and-exchange-visitors">https://www.irs.gov/individuals/international-taxpayers/foreign-students-scholars-teachers-researchers-and-exchange-visitors</a></span><span style="color:black"> <o:p></o:p></span></p>
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<p class="MsoNormal"><span style="color:black"> </span><o:p></o:p></p>
<p class="MsoNormal"><span style="color:black">Thank you,</span><o:p></o:p></p>
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<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman",serif;color:#4F5352">Office of International Programs</span><o:p></o:p></p>
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