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Tax Forms, Publications and Resources
for International Visitors

The Internal Revenue Service (IRS) has a website that provides income tax forms, publications, and tax regulations. Tax forms retrieved on this website may be printed, filled out and submitted. A list of helpful IRS publications and IRS tax forms have been provided in this document.

Toll free Telephone numbers in the U.S. for tax questions:
IRS Federal Tax Assistance: 1-800-829-1040
State of Michigan: 1-800-827-4000

Internal Revenue Service Publications

Publication 513: Tax Information for Visitors to the United States. A very brief overview of the U.S. tax system and regulations applicable to foreign visitors.

Publication 519: US Tax Guide for Aliens. Includes information on how to determine residence or non-residence status for tax purposes; what kinds of income are taxed; the effect of tax treaties on tax liability, how to claim exemption by treaty and much more.

Publication 520: Scholarships and Fellowships. A discussion of the kinds of scholarships and fellowship income which is taxable or exempt from taxes and the levels of taxation.

Publication 556: Examination of Returns, Appeal Rights, and Claims for Refund. What to expect and how to proceed if your return is examined or "audited".

Publication 597: Information on the US-Canada Income Tax Treaty. Reproduces the entire U.S.-Canada income tax treaty. Includes a brief discussion of certain tax problems encountered by Canadian residents who temporarily work in the U.S.

Publication 901: US Tax Treaties. Lists treaties in effect at the time of publication each year with brief synopses of articles relating to students and scholars and to income from personal services and from foreign governments.

Tax Forms

Toll Free Telephone Numbers in the U.S. to request tax forms:
Federal Tax Forms: 1-800-829-3676
State Tax Forms: 1-800-827-4000

Form 1040NR, U.S. Nonresident Alien Income Tax Return and Instructions. Income tax form used by those filing as "nonresidents for tax purposes". IRS Publication 519 provides information which defines "nonresident for tax purposes". The income tax return must be filed with the Internal Revenue Service between January 1 and April 15 for each tax year for individuals with "earned income"; by June 15 for individuals who have no "earned" income.

Form 1040, U.S. Individual Income Tax Return and Instructions. Income tax form used by those filing as residents for tax purposes.

Form 8233: Exemption From Withholding on Compensation for Independent (and Certain Dependent) Personal Services of Nonresident Alien Individual. Employees may contact the Payroll Division to determine whether they qualify for exemption from withholding of taxes due to a tax treaty between the U.S. and their country of residence.

Form 8843. This form must be filed and submitted to the IRS with the form 1040NR by teachers or trainees on a "J" visa or students on a "F" "J" or "M" visa to exclude days of presence in the United States.

W-4 form: Employee’s Withholding Allowance Certificate. This form should be completed to indicate federal taxation. Determination of resident or nonresident for tax purposes" should be determined prior to completing this form. For individuals that are "nonresidents for tax purposes", certain restrictions apply. Please contact the Payroll Division.

MI-W-4: Employee’s Michigan Withholding Exemption Certificate. This form should be completed to indicate State of Michigan taxation. This form must be completed and submitted to the MSU Payroll Division.

W-2 Form: Wage and Tax Statement. U.S. employers use this form to report the income earned and tax withheld during the tax year. Michigan State University will provide four copies of the W-2 by the end of January for the previous tax year. A copy of the W-2 must be filed with the Federal and State tax returns.

Form 1042S: Foreign Person’s U.S. Source Income Subject to Withholding. Used to report scholarships, grants received, stipends or tuition scholarships, and compensation for independent and dependent personal services for individuals classified as "nonresident alien for tax purposes". In addition, income exempt from withholding is also reported on a 1042-S. Michigan State University will provide three copies of the 1042-S by March 15th for the previous tax year. A copy of the 1042-S must be filed with the Federal and State tax returns.