2012 federal tax return due date : 4/15/2013
DESCRIPTION
2012 Federal Tax Return Due Date : 4/15/2013. Speaker: Wei-Chiu Chuang 03-22-2013. Based on Whitney Huang (2012) and Shao-Wen Chen (2011). Basic Concepts. Everyone should file tax return Even if you don’t have income - PowerPoint PPT PresentationTRANSCRIPT
![Page 1: 2012 Federal Tax Return Due Date : 4/15/2013](https://reader035.vdocuments.mx/reader035/viewer/2022062723/56813bca550346895da4f42c/html5/thumbnails/1.jpg)
2012 Federal Tax ReturnDue Date : 4/15/2013
Speaker: Wei-Chiu Chuang
03-22-2013
Based on Whitney Huang (2012) and Shao-Wen Chen (2011)
![Page 2: 2012 Federal Tax Return Due Date : 4/15/2013](https://reader035.vdocuments.mx/reader035/viewer/2022062723/56813bca550346895da4f42c/html5/thumbnails/2.jpg)
Basic Concepts
• Everyone should file tax return – Even if you don’t have income
• File separately to IRS (federal tax) and Indiana Department of Revenue (state tax)
• Assistance– Free software are available
![Page 3: 2012 Federal Tax Return Due Date : 4/15/2013](https://reader035.vdocuments.mx/reader035/viewer/2022062723/56813bca550346895da4f42c/html5/thumbnails/3.jpg)
Non-resident Alien
![Page 4: 2012 Federal Tax Return Due Date : 4/15/2013](https://reader035.vdocuments.mx/reader035/viewer/2022062723/56813bca550346895da4f42c/html5/thumbnails/4.jpg)
Overview
• Information & Document needed. (passport, I-20/DS-2019, W-2, 1098T, 1042S,
SSN, Bank Account)• Go to GLACIER• Get ready to print, sign and mail the forms.• GLACIER CANNOT and WILL NOT file your tax
return electronically.
![Page 5: 2012 Federal Tax Return Due Date : 4/15/2013](https://reader035.vdocuments.mx/reader035/viewer/2022062723/56813bca550346895da4f42c/html5/thumbnails/5.jpg)
Web links• Purdue: 可查到各種稅率 ,Cintax, fellowship 稅率 , 等
http://www.purdue.edu/business/taxes/Tax_Information/index.html ( 每人身分 , 錢 , 預扣額可能不同 , 去問 Business office 就知道了 )
• ISS-Cintax:https://www.iss.purdue.edu/ssl/isstax/
• Get the Password from e-mail, then go to:http://www.cintax.us/
• Glacier 必須由此進入 Cintax • https://www.glaciertax.com/
不重要 !
如果沒有帳號密碼請從這裡申請
最重要 !
![Page 6: 2012 Federal Tax Return Due Date : 4/15/2013](https://reader035.vdocuments.mx/reader035/viewer/2022062723/56813bca550346895da4f42c/html5/thumbnails/6.jpg)
Apply for your Glacier account https://www.iss.purdue.edu/ssl/isstax/
![Page 7: 2012 Federal Tax Return Due Date : 4/15/2013](https://reader035.vdocuments.mx/reader035/viewer/2022062723/56813bca550346895da4f42c/html5/thumbnails/7.jpg)
Glacier:https://www.glaciertax.com/
![Page 8: 2012 Federal Tax Return Due Date : 4/15/2013](https://reader035.vdocuments.mx/reader035/viewer/2022062723/56813bca550346895da4f42c/html5/thumbnails/8.jpg)
• Glacier walks you through the steps:
![Page 9: 2012 Federal Tax Return Due Date : 4/15/2013](https://reader035.vdocuments.mx/reader035/viewer/2022062723/56813bca550346895da4f42c/html5/thumbnails/9.jpg)
• 基本資料
![Page 10: 2012 Federal Tax Return Due Date : 4/15/2013](https://reader035.vdocuments.mx/reader035/viewer/2022062723/56813bca550346895da4f42c/html5/thumbnails/10.jpg)
• 填寫在美國居留的時間,來判定你的身份
![Page 11: 2012 Federal Tax Return Due Date : 4/15/2013](https://reader035.vdocuments.mx/reader035/viewer/2022062723/56813bca550346895da4f42c/html5/thumbnails/11.jpg)
確認你填的資料沒錯─資料都有存在系統裡也可以下次繼續再填
• 沒錯的話就下一步吧 !
![Page 12: 2012 Federal Tax Return Due Date : 4/15/2013](https://reader035.vdocuments.mx/reader035/viewer/2022062723/56813bca550346895da4f42c/html5/thumbnails/12.jpg)
• 確定是 NR 啦 用 Glacier 繼續報稅• 如果非 NR , Glacier 就不會讓你繼續
![Page 13: 2012 Federal Tax Return Due Date : 4/15/2013](https://reader035.vdocuments.mx/reader035/viewer/2022062723/56813bca550346895da4f42c/html5/thumbnails/13.jpg)
Fellowship 才有 1042S
利息、股息等等 .
RA, TA 等有領薪水就會有 W2
如果暑假有去 intern 可能會有好幾份 W2
![Page 14: 2012 Federal Tax Return Due Date : 4/15/2013](https://reader035.vdocuments.mx/reader035/viewer/2022062723/56813bca550346895da4f42c/html5/thumbnails/14.jpg)
• 把你的 W2 表拿出來對照吧
記得要勾第一個
照著 W-2 格子編號輸入即可
![Page 15: 2012 Federal Tax Return Due Date : 4/15/2013](https://reader035.vdocuments.mx/reader035/viewer/2022062723/56813bca550346895da4f42c/html5/thumbnails/15.jpg)
台灣跟美國並沒有 tax treaty ( 中國學生年收入的前 $5000 是免稅的 )
![Page 16: 2012 Federal Tax Return Due Date : 4/15/2013](https://reader035.vdocuments.mx/reader035/viewer/2022062723/56813bca550346895da4f42c/html5/thumbnails/16.jpg)
![Page 17: 2012 Federal Tax Return Due Date : 4/15/2013](https://reader035.vdocuments.mx/reader035/viewer/2022062723/56813bca550346895da4f42c/html5/thumbnails/17.jpg)
輸入你在美國的地址
![Page 18: 2012 Federal Tax Return Due Date : 4/15/2013](https://reader035.vdocuments.mx/reader035/viewer/2022062723/56813bca550346895da4f42c/html5/thumbnails/18.jpg)
輸入台灣地址
![Page 19: 2012 Federal Tax Return Due Date : 4/15/2013](https://reader035.vdocuments.mx/reader035/viewer/2022062723/56813bca550346895da4f42c/html5/thumbnails/19.jpg)
有工作就應該有 SSN
ITIN 是給沒 SSN 者的稅號 – 要用 Form W-7 申請可以幹麼 ? 辦信用卡可用 ITIN 代替 SSN
![Page 20: 2012 Federal Tax Return Due Date : 4/15/2013](https://reader035.vdocuments.mx/reader035/viewer/2022062723/56813bca550346895da4f42c/html5/thumbnails/20.jpg)
![Page 21: 2012 Federal Tax Return Due Date : 4/15/2013](https://reader035.vdocuments.mx/reader035/viewer/2022062723/56813bca550346895da4f42c/html5/thumbnails/21.jpg)
用 NR 身份報稅,配偶並沒有免稅額
![Page 22: 2012 Federal Tax Return Due Date : 4/15/2013](https://reader035.vdocuments.mx/reader035/viewer/2022062723/56813bca550346895da4f42c/html5/thumbnails/22.jpg)
照 I-20/DS-2019 上的資料填即可
![Page 23: 2012 Federal Tax Return Due Date : 4/15/2013](https://reader035.vdocuments.mx/reader035/viewer/2022062723/56813bca550346895da4f42c/html5/thumbnails/23.jpg)
有沒有在美國銀行借錢唸書 ?
有付貸款利息的話會有些 tax benefit
![Page 24: 2012 Federal Tax Return Due Date : 4/15/2013](https://reader035.vdocuments.mx/reader035/viewer/2022062723/56813bca550346895da4f42c/html5/thumbnails/24.jpg)
有沒有捐款 ? 要有收據證明
有沒有預付稅額 選 No 即可
如果上年度有用 Glacier 報稅 是 Form 1040NR-EZ
![Page 25: 2012 Federal Tax Return Due Date : 4/15/2013](https://reader035.vdocuments.mx/reader035/viewer/2022062723/56813bca550346895da4f42c/html5/thumbnails/25.jpg)
如果去年有報稅過,要回答一些問題 :
假如去年有退稅 , 你有告訴IRS 不要退,而把額度保留到今年抵稅嗎 ?
去年有請人報稅或買報稅軟體嗎 ?
( 可以抵稅 )
去年有補繳州稅嗎 ?
![Page 26: 2012 Federal Tax Return Due Date : 4/15/2013](https://reader035.vdocuments.mx/reader035/viewer/2022062723/56813bca550346895da4f42c/html5/thumbnails/26.jpg)
竟然要補繳稅 !! 我要哭了 T__T
填完表格後必須印出來,簽名、郵寄到 IRS.
補繳的金額要用支票或money order 給 IRS
![Page 27: 2012 Federal Tax Return Due Date : 4/15/2013](https://reader035.vdocuments.mx/reader035/viewer/2022062723/56813bca550346895da4f42c/html5/thumbnails/27.jpg)
不甘心,所以就亂填…
選 DD 或支票大概最晚六月會收到退稅
![Page 28: 2012 Federal Tax Return Due Date : 4/15/2013](https://reader035.vdocuments.mx/reader035/viewer/2022062723/56813bca550346895da4f42c/html5/thumbnails/28.jpg)
PEFCU routing # 274976067Chase Indiana routing # 074000010
![Page 29: 2012 Federal Tax Return Due Date : 4/15/2013](https://reader035.vdocuments.mx/reader035/viewer/2022062723/56813bca550346895da4f42c/html5/thumbnails/29.jpg)
眷屬雖然沒有免稅額,但還是得要填 Form 8843
![Page 30: 2012 Federal Tax Return Due Date : 4/15/2013](https://reader035.vdocuments.mx/reader035/viewer/2022062723/56813bca550346895da4f42c/html5/thumbnails/30.jpg)
美國出生的小孩是美國人不用申報 Form 8843!
![Page 31: 2012 Federal Tax Return Due Date : 4/15/2013](https://reader035.vdocuments.mx/reader035/viewer/2022062723/56813bca550346895da4f42c/html5/thumbnails/31.jpg)
Glacier 只能報 Federal Tax 。州稅要另外報
![Page 32: 2012 Federal Tax Return Due Date : 4/15/2013](https://reader035.vdocuments.mx/reader035/viewer/2022062723/56813bca550346895da4f42c/html5/thumbnails/32.jpg)
ITIN Application
• 如果要順便幫眷屬辦 ITIN– 填 Form W-7– 跟 federal tax return 放一起– 身份證明文件 ( 護照、駕照等 )
– 通通寄到 Internal Revenue ServiceITIN OperationP.O. Box 149342Austin, TX 78714-9342
![Page 33: 2012 Federal Tax Return Due Date : 4/15/2013](https://reader035.vdocuments.mx/reader035/viewer/2022062723/56813bca550346895da4f42c/html5/thumbnails/33.jpg)
F1 學生勾 fF2 眷屬勾 g
![Page 34: 2012 Federal Tax Return Due Date : 4/15/2013](https://reader035.vdocuments.mx/reader035/viewer/2022062723/56813bca550346895da4f42c/html5/thumbnails/34.jpg)
NOTE:Don’t forget anything! Make sure you attach all the necessary documents in the following order:* Copy C of each Form 1042-S (if received)– attach to the front of tax return;* Copy B of each Form W-2 (if received) – attach to the front of tax return;* If you received other forms, such as Forms 1099, do not attach the forms to your tax return unless thereis an amount shown in box 4 (federal tax withheld);* Form 8843 – attach to the back of your tax return;* Schedule C-EZ (if produced by CINTAX)– attach to the back of your tax return; and* If you applied for a social security number, attach a copy of the receipt for application of a social securitynumber to the back of your tax return.
Department of the TreasuryInternal Revenue Service CenterAustin, TX 73301-0215
寄到 :
別忘了先影印存底 !!! 一般要保留三 ~ 五年…
![Page 35: 2012 Federal Tax Return Due Date : 4/15/2013](https://reader035.vdocuments.mx/reader035/viewer/2022062723/56813bca550346895da4f42c/html5/thumbnails/35.jpg)
Federal Tax 報完了 !! ( 記得要寄出去才算數 !!) 換州稅 : I-File Program http://www.in.gov/dor/4741.htm
![Page 36: 2012 Federal Tax Return Due Date : 4/15/2013](https://reader035.vdocuments.mx/reader035/viewer/2022062723/56813bca550346895da4f42c/html5/thumbnails/36.jpg)
千萬不要最後一天才寄出 tax return,
上次有人就是最後一天才寄出,結果就…
只是提醒 : 一定要印出來寄 IRS!! 4/15 due!!
![Page 37: 2012 Federal Tax Return Due Date : 4/15/2013](https://reader035.vdocuments.mx/reader035/viewer/2022062723/56813bca550346895da4f42c/html5/thumbnails/37.jpg)
千萬不要最後一天才寄出 tax return,
上次有人就是最後一天才寄出,結果就…
要在郵局排隊排很久,很不方便 ( 而且 4/15 是星期一 )
而且退錢要等很久,也很不方便
![Page 38: 2012 Federal Tax Return Due Date : 4/15/2013](https://reader035.vdocuments.mx/reader035/viewer/2022062723/56813bca550346895da4f42c/html5/thumbnails/38.jpg)
Where’s my refund??
• When– 4 weeks after paper return
• What– SSN– Filing Status (single)– Exact refund amount
• How– https://sa1.www4.irs.gov/irfof/lang/en/irfofgetsta
tus.jsp