税收faq和额外的资源

新濠影汇赌场

什么是纳税申报表?

在美国，新濠影汇赌场和州所得税由每个雇主根据雇员入职时在W-4表上的纳税义务“估计”预缴。由于预扣税只是一个估计值，员工每年都有机会调整预扣税和欠税的数额。的名称形式的和解是由被称为“纳税申报”。The federal tax return must be submitted to the Internal Revenue Service (IRS), and the state tax return must be submitted to the Massachusetts Department of Revenue and/or the state agency in any other US state where you have received income in a given year. 在某些情况下,税收返回结果退款因为税收扣缴高于必要水平。在其他情况下，纳税人全年没有扣缴足够的税款，可能需要在纳税申报表中付款。有时，扣缴的税款总额与应缴税款相符，因此纳税人和国税局都不需要缴纳税款。

谁必须提交纳税申报表？

所有F-1和J-1学生和学者（以及他们的F-2和J-2家属）都需要填写并提交至少一份纳税表格。In addition, anyone who has earned income while in the US must file a tax return. 无论收入如何，纳税人在纳税方面分为三类：居民、非居民和双重身份的外国人。

我必须何时填写和提交2024年报税表？

Generally, if you have earned income in a given year, all federal and state tax forms must be submitted online or postmarked by April 15th of the following year. For example, if you earned income in 2024 you must submit both your federal forms and Massachusetts state returns by Tuesday, April 15, 2025.

If you have not earned income in a given year, or you are filing from outside the US, your forms must be submitted online or postmarked by June 15 of the following year. 例如，如果你在2024年没有收入，或者你在美国以外的地方报税，你的表格必须在2025年6月15日星期六之前提交。

Must I File a Federal Tax Return 和 a State Tax Return?

新濠影汇赌场政府对所有在美国赚取收入的个人征收所得税。In addition, most state governments impose income tax obligations on individuals who reside and/or work in their states. Therefore, in most cases, individuals must submit a federal tax form to the US Internal Revenue Service plus additional tax forms to the tax office of the state in which they reside and work. 如果你在你居住的州以外的州工作，你可能需要提交两个州的纳税申报表。

Must I complete the Form 8843?

All individuals in F-1 and J-1 immigration status (including F-2 and J-2 dependents) filing as nonresidents for tax purposes are required to file a Form 8843–Statement for Exempt Individuals. Filing this form does not mean you are exempt from taxes, but rather that you are exempt from counting days of physical presence in the U.S. to determine if you are to be taxed as a resident or a nonresident. 此表格要求提供有关移民身份和税收协定索赔的信息。Keep in mind that even if you have not earned any income, you are still required to complete and submit the Form 8843.

What if I Don’t Have a Social Security Number?

Students who have worked in the US should have a Social Security Number for tax filing purposes. 你也可以了解更多关于申请社会安全号码的信息。

否则，您必须使用个人税务识别号码（ITIN）进行纳税申报。如果你有提起美国税收形式之前,你被分配一个它,您应该使用相同的它再次文件如果你仍然不符合一个社会安全号码。If this is the first time you are submitting tax returns, Sprintax will assist you in preparing the W-7 form in addition to all of your other tax forms so that you can apply for the ITIN and file your tax return at the same time.

额外的资源

Sprintax

BU ISSO has purchased licenses for Sprintax, a web-based tax return preparation system designed to help international students and scholars determine “tax residence” status for tax purposes. If you qualify to file your tax forms as a nonresident, it is very likely that Sprintax will be able to help you prepare your tax forms. ISSO将通过电子邮件分发2022年税收季节的唯一代码，使您能够为Sprintax创建登录。

一旦你创建了新的登录名，你就可以输入你所有的个人信息。如果你是一个非居民的税务目的，你可以使用Sprintax来准备8843和你的新濠影汇赌场纳税申报表是免费的。如果您在美国其他州获得收入，您也可以选择使用Sprintax来填写州非居民纳税表格，费用为39美元。

按照Sprintax分步指南详细说明如何准备纳税申报表。如果您没有通过电子邮件收到2024 Sprintax BU折扣代码，请与ISSO联系。

Tax Service Providers

Many tax service providers market to individuals who need help completing their tax forms. 如果你决定让税务公司帮你填写表格，一定要问清楚他们是否有国外的税务专业知识。如果他们不这样做，你应该找另一家供应商。Also ask providers whether they will give you a discount as a Boston University student or scholar.

税务服务专家H&R Block通常会为新客户和学生提供折扣，只要他们通过H&R Block首次完成州和新濠影汇赌场纳税申报表。非居民税务专家可以在以下地点为您提供帮助。

H&R Block
177 Brighton Ave
Allston, 02134
Phone: 617-254-6207

税务顾问和税务律师

You also have the option of hiring a lawyer to assist you in reporting your taxes and to file your forms. 你可以在电话簿或www.superpages.com上找到一个清单，在“纳税申报单、顾问和代表”一类下。If you choose to hire a private agency or lawyer, we strongly recommend that you make certain they specialize in tax issues unique to foreign nationals.

Gary P. Engler & Company提供一个网站，提供资源信息以及低费用，注册会计师签名和专业准备的美国和所有州的所得税准备服务。

Obtaining Forms Directly from IRS

You can also prepare tax forms on your own. 表格可于以下连结下载：

 

Learn More about Taxes and the IRS

  • 外国学生和学者信息：该网站是与外国学生和学者税务问题有关的各种主题的交流中心。
  • Nonresident Alien Toolkit: This publication includes a PDF slideshow and FAQs.

联系国税局

要办理新濠影汇赌场税申报单，可以在周一至周五上午8点30分至下午4点30分到美国国税局波士顿办事处，地点是肯尼迪新濠影汇赌场大厦（政府中心）7楼。可致电617-316-2850或上网查询。

For Massachusetts state forms, you can contact the Boston office of the Massachusetts Department of Revenue at 617-887-6367 from 10 a.m.–1 p.m. or 1:30 p.m.–4 p.m.

出版物

The following publications may be helpful:

免责声明

本网页所提供的资料仅供一般参考，不拟作为，也不应被解释为法律税务建议。While the ISSO has arranged for the services of Sprintax, international students and scholars can choose how they wish to complete and submit tax forms as it is the individual’s sole responsibility to meet all tax filing obligations. 鼓励国际学生和学者按照Sprintax的指示在线准备新濠影汇赌场表格和/或咨询美国国税局（IRS）、地方和州税务机构以及税务专业人员，以获得有关个人税务情况的建议和指导。