Harvard Medical School BostonコミュのAssistance in Tax Preparation

To: Harvard International Scholars

From: The Harvard International Office (HIO)

Date: February 6, 2009

Re: Assistance in Tax Preparation



TAX DEADLINES

If you were present in the United States during any part of 2008 on a J-1, H-1B, TN, O-1, E-3 (any status other than tourist) there is at least one tax form you must complete. Federal tax forms are due to the Internal Revenue Service (IRS) by April 15, 2009. Massachusetts state tax forms (if necessary) are also due to the Department of Revenue by April 15, 2009. If you were not in the United States at all during 2008 you do not need to complete any tax forms at this time.



FEDERAL TAX SOFTWARE

Most international scholars at Harvard are on J-1 visas and are considered non-residents for tax purposes. To help guide you through the tax filing process, the HIO has purchased, CINTAX, a web based tax return preparation software designed exclusively for international scholars and their dependents who are nonresidents for tax purposes. CINTAX will help you determine if you are a non-resident for tax purposes and will prepare your federal non-resident tax forms, including applying for an ITIN if needed, but it does not provide assistance with state tax returns.



You may also hold visas other than J-1, such as H-1B, O-1, TN, or F-1 OPT. You may or may not be considered non-residents for tax purposes, depending how long you have been in the United States. CINTAX will help you determine if you are a resident or non-resident for tax purposes. Please note that CINTAX can only help prepare non-resident federal tax forms.



RESIDENT and STATE TAX GUIDANCE

There is no product available comparable to CINTAX that prepares state tax returns for non-residents. For this reason we have information on our web site <http://www.hio.harvard.edu/taxesandsocialsecurity/> written by a tax attorney specifically to complement what CINTAX offers. It provides assistance with state tax returns, resident tax forms, dual status tax returns, sample tax returns for different tax situations, and answers to questions not covered by CINTAX. The web site is called Tax Return Assistance for Foreign Nationals <https://www.pin1.harvard.edu/pin/authenticate?__authen_application=HIO_TAX_WEB_SITE&redirect=http://www.hio.harvard.edu/windstar/index.php> and will be updated soon for helping with this year’s tax season. To access the web site you will need an active Harvard ID and PIN.



DOCUMENTS NEEDED TO USE CINTAX



· Your passport

· Your visa document (Form DS-2019)

· Your Social Security Number or ITIN

· Tax reporting documents reporting U.S.-based income you received in 2008, if applicable *



*If you received any income from a U.S. source in 2008, you will receive a tax reporting document which you will use to complete your tax return. The type of document you might receive depends on the type of income you received. If you had no U.S. source income during 2008, you will not receive any of these documents. It is possible to receive more than one type of tax reporting document if you received more than one type of funding from a U.S. source (wages plus a fellowship, for example). Below are some typical types of tax reporting documents you may receive:



Tax Reporting Document Type of Income

IRS Form W2: Issued to those who had employment (including OPT/CPT employment); should have been mailed by January 31, 2009

IRS Form 1042-S: Issued to those who had employment with treaty benefit exemption; should be mailed by March 15, 2009 (See below)

IRS Form 1042-S: Scholarship/fellowship income from a U.S. Source; should be mailed by March 15 (See below)

IRS Form 1099-MISC: Bank interest; should have been mailed by January 31, 2009



Please do not prepare your tax return until you are sure that you have received all the necessary tax reporting documents so you have all the information needed to accurately prepare your tax return. CINTAX does not provide help with amended returns. If you think you should have received a Form W2 from Harvard but have not received it because you moved you may request a duplicate Form W2 <http://vpf-web.harvard.edu/ofs/payroll/emp_w2_order.shtml> after February 11, 2009.



HOW DO I ACCESS CINTAX?

· Go to www.cintax.us <http://www.cintax.us/>

· Set up a new User ID

· Put in the access code (see below)



The access code you need is M278EGNG If you have dependents accompanying you in J-2 status you may complete the necessary tax forms for them as well using this access code. Please do not share this access code with others since the HIO has paid for a limited number of users to be authorized to use the software. Sharing of the access code will jeopardize our ability to offer this service to you. If you have any problems using CINTAX, you may e-mail <mailto:support@cintax.us> them directly.


By using CINTAX, you acknowledge that Harvard University is not liable for any errors and incidental or consequential damages in connection with furnishing, performance or use of the CINTAX on-line system, on-line HELP and/or examples contained therein.