Income Tax Requirements
Most foreign workers are subject to U.S. income tax withholding,
unless there is a treaty with their country of origin which carries
an exemption. If your country does not have such a treaty with the
U.S., your income will be taxed at a rate required by federal law.
In addition to federal income tax, you may be required to pay state
income tax to Virginia.
Income taxes work in the following manner: Your employer withholds
a certain amount of money from each paycheck and turns some of it
over to the U.S. government and the remainder to the State of Virginia. Factors taken into account to determine the amount to be withheld
from each check are whether there is a treaty involved, how much
you earn, etc. However, at the end of each calendar year, an accounting
will be given to you by JMU's payroll office. Using that report,
you will complete various tax forms and send them to the U.S. government.
At that time, you will calculate whether you are entitled to a refund
of any of the money that was withheld from your paycheck and, if
so, the government will send you a reimbursement check. On rare
occasions, you may determine that you owe more than what was previously
withheld from each check, and you will have to submit that payment
to the government along with your tax reports.
Due Dates for Tax Reports
You will be required to complete income tax forms to the U.S. government's
Internal Revenue Service each year while you are in the United States,
even if you did not earn money during the year, and even if
a treaty makes you exempt from income tax withholding. You
are required to report your income (or lack thereof) and identify
your visa status and other information. These reports cover the
calendar year January - December, and generally must be completed
prior to April 15th of the following year. Virginia taxes are due
on April 30th for those required to report income in Virginia.
Tax Assistance at JMU
JMU's Office of International Student and Scholar Services offers a tax session each year in March to assist
students and temporary employees in completing the required tax
forms. This session is NOT run by tax professionals, but may be
helpful for students and others with the most common tax issues.
If your situation is more complex (i.e., if you have significant
interest income, are married with a spouse who is also employed,
etc.), we urge you to seek the assistance of a tax professional.
Additional Tax Information and Forms
Link to http://www.jmu.edu/payroll/Internatl.shtml
for additional information and links to various IRS publications.