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<p style="margin-bottom:8.0pt"><b><span style="font-size:18.0pt;font-family:Times;color:black">Filing</span></b><span class="apple-converted-space"><b><span style="font-size:18.0pt;font-family:Times;color:black"> Taxes </span></b></span><b><span style="font-size:18.0pt;font-family:Times;color:black">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></b><span class="apple-converted-space"><b><span style="font-size:18.0pt;font-family:Times;color:black"> Tax </span></b></span><b><span style="font-size:18.0pt;font-family:Times;color:black">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><span class="apple-converted-space"><span style="font-size:12.0pt;font-family:Times;color:black"> tax </span></span><span style="font-size:12.0pt;font-family:Times;color:black">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><span class="apple-converted-space"><span style="font-size:12.0pt;font-family:Times;color:black"> taxable </span></span><span style="font-size:12.0pt;font-family:Times;color:black">scholarship
or fellowship grant, you will likely have federal</span><span class="apple-converted-space"><span style="font-size:12.0pt;font-family:Times;color:black"> tax </span></span><span style="font-size:12.0pt;font-family:Times;color:black">withheld from your checks
(unless you benefit from a</span><span class="apple-converted-space"><span style="font-size:12.0pt;font-family:Times;color:black"> tax </span></span><span style="font-size:12.0pt;font-family:Times;color:black">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:l0 level1 lfo1">
<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:l0 level1 lfo1">
<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:l0 level1 lfo1">
<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><span class="apple-converted-space"><span style="font-size:12.0pt;font-family:Times;color:black"> </span></span><b><span style="font-size:12.0pt;font-family:Times;color:black"><a href="mailto:student.accounts@tamuc.edu" title="mailto:student.accounts@tamuc.edu"><span style="color:#0563C1">student.accounts@tamuc.edu</span></a>.</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">
<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/"><span style="color:#0563C1">https://sso.tamus.edu</span></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:l1 level1 lfo2"><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/"><span style="color:#0563C1">https://sso.tamus.edu</span></a> .</span></span><o:p></o:p></li><li class="MsoNormal" style="color:black;mso-list:l1 level1 lfo2"><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:l1 level1 lfo2"><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:l1 level1 lfo2"><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:l1 level1 lfo2">
<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><span class="apple-converted-space"><span style="font-size:12.0pt;font-family:Times;color:black"> tax </span></span><span style="font-size:12.0pt;font-family:Times;color:black">withholdings,
please contact the Payroll Services:</span><span class="apple-converted-space"><span style="font-size:12.0pt;font-family:Times;color:black"> Email Ms. Amber Dyer at <a href="mailto:payroll@tamuc.edu" title="mailto:payroll@tamuc.edu"><span style="color:#0563C1">payroll@tamuc.edu</span></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:12.0pt;font-family:Times;color:black">The deadline to file for</span></b><span class="apple-converted-space"><b><span style="font-size:12.0pt;font-family:Times;color:black"> taxes </span></b></span><b><span style="font-size:12.0pt;font-family:Times;color:black">is</span></b><span class="apple-converted-space"><b><span style="font-size:12.0pt;font-family:Times;color:black"> </span></b></span><b><span style="font-size:12.0pt;font-family:Times;color:#C00000">April
18, 2023.</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">Important note: The staff at</span><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">Office
of International Programs</span><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">(OIP)</span><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">are
not trained in</span><span class="apple-converted-space"><span style="font-size:12.0pt;font-family:Times;color:black"> taxation, </span></span><span style="font-size:12.0pt;font-family:Times;color:black">and therefore cannot answer specific</span><span class="apple-converted-space"><span style="font-size:12.0pt;font-family:Times;color:black"> tax
questions </span></span><span style="font-size:12.0pt;font-family:Times;color:black">or help you prepare your</span><span class="apple-converted-space"><span style="font-size:12.0pt;font-family:Times;color:black"> tax forms. </span></span><span style="font-size:12.0pt;font-family:Times;color:black">Ultimately,
it is your responsibility to meet your</span><span class="apple-converted-space"><span style="font-size:12.0pt;font-family:Times;color:black"> tax </span></span><span style="font-size:12.0pt;font-family:Times;color:black">obligations and do so accurately.</span><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">This
is not a</span><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">legal advice it is information provided to you.</span><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">U.S.</span><span class="apple-converted-space"><span style="font-size:12.0pt;font-family:Times;color:black"> tax </span></span><span style="font-size:12.0pt;font-family:Times;color:black">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></i><span class="apple-converted-space"><i><span style="font-size:12.0pt;font-family:Times;color:black"> </span></i></span><i><span style="font-size:12.0pt;font-family:Times;color:black">email</span></i><span class="apple-converted-space"><i><span style="font-size:12.0pt;font-family:Times;color:black"> </span></i></span><i><span style="font-size:12.0pt;font-family:Times;color:black">is
meant to be a general introduction. We are not</span></i><span class="apple-converted-space"><i><span style="font-size:12.0pt;font-family:Times;color:black"> tax </span></i></span><i><span style="font-size:12.0pt;font-family:Times;color:black">professionals,
so this cannot be considered legal</span></i><span class="apple-converted-space"><i><span style="font-size:12.0pt;font-family:Times;color:black"> tax </span></i></span><i><span style="font-size:12.0pt;font-family:Times;color:black">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><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"><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"><span style="color:#0563C1">IRS</span></a></span><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">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></b><span class="apple-converted-space"><b><span style="font-size:12.0pt;font-family:Times;color:black"> </span></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 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"><span style="color:#0563C1">Turbo
Tax</span></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"><span style="color:#0563C1">H&R
Block</span></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"><span style="color:#0563C1">IRS</span></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/"><span style="color:#0563C1">Sprintax</span></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"><span style="color:#0563C1">https://hubs.ly/Q01tm9gX0</span></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><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"><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"><span style="color:#0563C1">https://www.irs.gov/individuals/international-taxpayers/foreign-students-scholars-teachers-researchers-and-exchange-visitors</span></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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<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman",serif;color:#4F5352;text-transform:uppercase">P: 903.886.5097</span><o:p></o:p></p>
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OIP</span></a></span><span class="apple-converted-space"><span style="font-family:"Times New Roman",serif;color:black"> </span></span><span style="font-family:"Times New Roman",serif;color:black"> </span><span style="color:black"><a href="https://www.instagram.com/tamucoip/" title="https://www.instagram.com/tamucoip/"><span style="font-family:"Times New Roman",serif;color:#0563C1;text-decoration:none"><img border="0" width="25" height="25" style="width:.2604in;height:.2604in" id="Picture_x0020_2" src="cid:image002.png@01D94207.5AFDFF60" alt="signature_2828581432"></span><span class="apple-converted-space"><span style="font-family:"Times New Roman",serif;color:#0563C1"> </span></span><span style="font-family:"Times New Roman",serif;color:#0563C1">tamucoip</span></a></span><span style="font-family:"Times New Roman",serif;color:black"> <span class="apple-converted-space"> </span></span><span style="color:black"><a href="https://twitter.com/intltamuc" title="https://twitter.com/intltamuc"><span style="font-family:"Times New Roman",serif;color:black;text-decoration:none"><img border="0" width="29" height="28" style="width:.302in;height:.2916in" id="Picture_x0020_1" src="cid:image003.png@01D94207.5AFDFF60" alt="signature_3975543771"></span></a><a href="https://twitter.com/OIPTamuc" title="https://twitter.com/OIPTamuc"><span style="font-family:"Times New Roman",serif;color:#0563C1">OIP</span><span style="color:#0563C1">Tamuc</span></a></span><o:p></o:p></p>
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