Income Tax Information

Foreign National Income Tax Information and Assistance

For any period you live in the U.S., you are subject to report earnings and pay taxes to the federal and state government.  Pending on your U.S. tax status, you are required to report on your U.S. income only or your worldwide income.

How does payroll tax withholding work? The employer withholds tax from your earnings and remits it to the Internal Revenue Service (IRS) and to the Oklahoma Tax Commission (OTC). Employees submit form W-4 to the employer to direct the amount of tax withheld. For other types of income a set percentage of tax withholding is used per IRS instructions.

If the amount withheld for taxes is more than the amount required to be paid (tax liability) for the year, you are entitled to a refund.

Individual Income Tax returns, Annual Forms To Submit

Refunds are issued by IRS and OTC after you file (submit) your individual income tax returns (forms). Whether you are due a refund, owe tax, have neither a tax refund nor owe tax, you must file your individual federal income tax return with the IRS and a state income tax return with the OTC by April 15th of each year.

If you have no income, and you are a nonresident alien for tax purposes and in F or J status, you are required to file form 8843 ( by June 15th of each year.  Note – the deadline is April 15 if you are required to file a federal tax return.

If you are not a nonresident alien for tax purposes, you file income tax returns similar to a U.S. citizen. Be sure you know your tax status for each calendar (tax) year. Tax status has no relation to immigration status. Tax status (nonresident alien or resident alien for tax purposes) dictates the type of income tax forms IRS requires you prepare each year. Filing the correct type of income tax return can impact future immigration proceedings.

For information on the nonresident alien tax program or questions on tax status, contact OUHSC Foreign National Tax accountant Extension 46351.

Employee earnings and taxes withheld are reported by your employer to the IRS and OTC.  These same earnings and taxes withheld for the calendar year are mailed to you by your employer on what is called a Form W-2. By the end of January, you will receive a Form W-2 for the preceding calendar year.  You will need this form to prepare your individual income tax returns. If you worked for more than one institution during January through December, you will need a W-2 form from each employer.


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