Office of International Student Services Tax Seminar

1. Office of International Student Services Tax Seminar March 10th,2010

2. Basic Information Please follow these very important guidelines when printing and filing North Carolina tax forms. Processing of your return may be delayed if the guidelines are not followed. • Do no print returns on a dot matrix printer. • Do not submit photocopies of returns. • Use only black or blue ink. • Do not use dollar signs, commas, or other punctuation marks or symbols. • Do not use brackets for negative numbers. • Do not fold barcodes when inserting returns in envelopes. • Do not select “no graphics” options on your printer.

3. Basic Information If you are using the fill-in forms: • Do not hand write any information. • Do not print returns on a dot-matrix printer. • Do not submit photocopies of your return. • Use a minus sign to show that the amount is a negative number. • (Example -12345.00) • Do not fold barcodes when inserting returns in envelopes. • Do not select “no graphics” option on your printer. • Do not use commas when entering amounts.

4. D-400General Information • Filing Status: • Single • Married Filing SeparatelySpouse’s nameSSN (or ITIN) if there is no number, write “No SSN”Please note you can not use a fill-in form if your spouse does not have a number. You must use the print form.

5. D-400General Information • Standard Deduction (Line 30): • Enter $0 • Individuals in nonresident alien tax status may not claim the standard deduction amount. • Except for students from India who qualify for the US/India tax treaty which permits them to use the standard deduction on the 1040NR-EZ or 1040NR forms:Enter $3,000.00

6. D-400General Information • Tax Credits (Line 15): • If you worked outside of NC, but maintained your address here in NC, then you may claim a tax credit for taxes you had to pay to other states. Use the D-400 with TC. • If you were able to claim child or dependent care expenses on your 1040NR, use the D-400 with TC. • Most nonresident aliens cannot claim these deductions and will use the D-400 without TC.

7. D-400General Information • Residency Status:Were you a resident of NC for the entire year of 2009? • Yes: If you were in the state all year or you worked out of state over the summer but maintained your apartment in NC • No: You only lived in NC for part of the year

8. D-400General Information • Residency Status:Were you a resident of NC for the entire year of 2009? • If the answer is “No”, then you will need to prorate your US income to just the income you earned in NC to adjust your taxes. • This proration is handled in Lines 47-51 on page 4. • Start by writing the dates of your arrival in NC. End date will be 12/31/09

9. D-400General Information • Residency Status:No- You were not a resident of NC for the entire year of 2009? • Line 47 will be the rounded amount of Box 16 on your W-2 • Line 48 will be $0 • Line 49 will be the amount you entered in Line 47 • Line 50 will be the amount of Box 1 on your W-2 • Line 51 = Line 49/Line 50

10. D-400General Information • Residency Status:No- You were not a resident of NC for the entire year of 2009? • If you had arrived in the US during the year and your only employment was in NC: • Line 50 = Line 49 • Line 51 = 1.00 • If you had income from another state, then Line 49 will be your NC income and Line 50 will be your total US income.

11. D-400 • Information needed from the Form 1040NR-EZ • Federal Adjusted Gross Income:Line 10 of 1040NR-EZ • Number of Exemptions claimed on your federal income tax return: One(1) • Line 6 Taxable Income from Your Federal Income Tax Return: Line 14 of 1040NR-EZ • Line 29 Itemized Deductions:Line 11 of 1040NR-EZ

12. D-400 • Information needed from the Form 1040NR • Federal Adjusted Gross Income:Line 35 of 1040NR • Number of Exemptions claimed on your federal income tax return: Line 7d of 1040NR • Line 6 Taxable Income from Your Federal Income Tax Return: Line 40 of 1040NR • Line 29 Itemized Deductions:Line 37 of 1040NR

13. Copy 2 of the W-2 Leave Blank Correspondence Address, not permanent resident address Federal Adjusted Gross Income box will be: • Line 10 of 1040NR-EZ • Line 35 of 1040NR • Enter “1” if you filed 1040NR-EZ • Line 7d of 1040NR Line 6 will be: • Line 14 of 1040NR-EZ • Line 40 of 1040NR • If the federal amount is zero but is actually a negative number, you must enter the negative number on Line 6. Indicate the number as negative by placing a minus (-) sign before the number on the web based form. OR Darkening the circle to the right of the line on the paper form. Filing Status will be: • If single, choose “1” • If married, choose “3” (file as Married Filing Separately)

14. Line 14 will be from the tax tables on page 17 of the instructions. Line 15 Only if you worked outside of NC. If you worked outside of NC, but maintained your address here in NC, then you may claim a tax credit for taxes you had to pay to other states. Use the D-400 with TC. Line 17 Will be internet taxes. Line 19a Will be from your W-2 Line 29 Itemized Deductions: Line 11 of 1040NR-EZ Line 36 of 1040NR

15. Standard Deduction (Line 30): Enter $0 Individuals in nonresident alien tax status may not claim the standard deduction amount. Except for students from India who qualify for the US/India tax treaty which permits them to use the standard deduction on the 1040NR-EZ or 1040NR forms:Enter $3,000.00

16. Page 4 Deals mostly with transfer students or part year residents. Don’t forget to sign your return. Pay attention to mailing instructions.