Year End Tax Information

Form 1098-T Tuition Statement

What is a Form 1098-T? Colleges and universities are required by U.S. law each year to provide each student who is a “US person” for tax purposes with Form 1098-T, to assist the students and their families in computing any tax credit or deduction they may be able to claim, based on amounts they have spent for education.

Most foreign students do not need Form 1098-T for any purpose.

– See more at: https://www.boisestate.edu/vpfa-student-financial-services/1098-t-faqs/

When will I receive my 2019 Form? The form will be mailed no later than January 31, 2020. If you have signed up for the electronic option on your Student Center on my.BoiseState, it will be available on or before January 20, 2020.

Contact information: Student Financial Services, bsu1098t@boisestate.edu , 426-2134.

Form 1099-MISC Miscellaneous Income

What is a Form 1099-MISC? Form 1099-MISC is a form required by the Internal Revenue Service to report non-employee income to certain payees.
The form reports total amounts paid to a person or an unincorporated business for the following types of payments:

1. royalties ($10 or more),
2. rents,
3. services (including parts and materials),
4. prizes/ awards,
5. other income payments,
6. medical/health care entities,
7. attorney fees

When will I receive my 2019 Form?
The form will be mailed no later than January 31, 2020.

NOTE: Payments made to a nonresident alien are reported on Form 1042-S.

Contact information Lori Kolasch, accounts-payable@boisestate.edu, 426-3101

Form W-2 Wage and Tax Statement

What is a Form W-2? A form by which employers provide a statement of income and taxes withheld to the employee and to the Internal Revenue Service each year.

When will I receive my 2019 Form?
The form will be mailed or made available to you electronically no later than January 31, 2020.

To Access and View your W-2 go to https://www.boisestate.edu/payroll/w-2-and-w-4/access-and-view-your-w-2/

More information at https://www.boisestate.edu/payroll/w-2-process-schedule/

Contact information Regan Walker, payroll@boisestate.edu, 426-3435

Form 1042-S (related to Foreign Person’s U.S. Source Income)

Form 1042-S Foreign Person’s U.S. Source Income Subject to Withholding

What is a Form 1042-S? Form 1042-S reports taxable income for international persons who have received the following types of income:

1. Wage payments made to employees who have claimed tax treaty benefits.
2. Fellowship/Scholarship income that is reportable. This includes all income not applied directly to the tuition and fees.
3. Independent personal services for work performed in the U.S.
4. Royalty payments issued to individuals or entities.
5. Non-employee Prize or Award payments
6. Amounts subject to reporting under FATCA (entities only)

How is Form 1042-S distributed?
Form 1042-S is generated through the GLACIER online tax reporting system. Forms issued to individuals are distributed directly through GLACIER, unless the individual has opted to receive their form by mail. Forms 1042-S issued to Foreign Entities, are issued through the mail.

When will I receive my 2019 Form? Electronic and mailed forms will be distributed no later than March 16, 2020.

Electronic forms are usually available by mid-February. Contact information: Tax Reporting taxreporting@boisestate.edu

Tax returns for International Students and Scholars

F-1 and J-1 international students and scholars who were present in the U.S. during any portion of the past calendar year may be required to file certain tax forms with the U.S. federal government. This is true whether or not you worked in the U.S., gained income in the U.S., or received a scholarship during the past calendar year.

Boise State employees do not complete tax returns for individuals. Below are resources to assist with tax return preparation.

Glacier Tax Prep
Boise State University has purchased a license agreement for GLACIER Tax Prep, a third party web based tax preparation program. Most individuals who receive an electronic form 1042-S from the Glacier database will have automatic access to GLACIER Tax Prep when it becomes available (mid-February).

Boise State international students or staff may request access to GLACIER Tax Prep by emailing taxreporting@boisestate.edu.

GLACIER Tax Prep may only be used to prepare federal tax returns.

You must have been a nonresident alien for tax purposes during calendar year 2019 to use Glacier.

Tax Preparation help
Spots are limited, to ensure your spot is reserved, please email taxreporting@boisestate.edu to schedule a time.

Assistance	Where	Date	Time
Glacier Tax Prep Assistance	UP 300 (University Plaza)	3-Mar-20	2:00pm – 3:30pm
Glacier Tax Prep Assistance	UP 300 (University Plaza)	13-Mar-20	10:00am – 11:30am
Glacier Tax Prep Assistance	UP 300 (University Plaza)	16-Mar-20	3:00pm – 4:30pm
Glacier Tax Prep Assistance	UP 300 (University Plaza)	31-Mar-20	2:00pm – 3:30pm
State Tax Return – Idaho Tax Commission	Bishop Barnwell – SUB	17-Mar-20	1:00pm – 3:30pm or 4:00pm – 7:30pm
State Tax Return – Idaho Tax Commission	Bergquist Lounge – SUB	8-Apr-20	1:00pm – 3:30pm or 4:00pm – 7:30pm

Sprintax
Sprintax is an easy-to use online service for nonresident alien tax filers to complete their State tax returns. There is a fee of $29.95 to use this service. You may access Sprintax here

Volunteer Income Tax Assistance (VITA) Program
https://www.boisestate.edu/cobe-accountancy/employers-and-community/vita/

IRS Form 8843

What is the purpose of form 8843?

Form 8843 is not an income tax return. This form is an informational statement required by the Internal Revenue Service (IRS) required for all F-1/J-1 foreign nationals (and their F-2/J-2 dependents) who are nonresident aliens for tax purposes even if you earned no U.S. sourced income during the calendar year. Resident aliens for tax purposes are NOT required to file IRS Form 8843. To help determine if you are a resident or non-resident for tax purposes, you can visit https://www.irs.gov/.

What does it mean to have no U.S. sourced income?

It means you did not receive wages, salary, scholarship or fellowship income from a U.S. institution, organization or company. Financial support from your home country or an organization outside the U.S. is not considered U.S. source income.

Note: If you have U.S. source income, then you cannot only file Form 8843. You need to prepare a U.S. tax return such as form 1040NR or 1040NR-EZ. Form 8843 will be filed along with tax return.

Form 8843: Filing Instructions

Use these instructions if you are filing Form 8843 by hand.

1. Download Form 8843
2. Fill in your name exactly as it appears on your passport
3. For the box requesting your U.S. taxpayer identification number, write in your Social Security or Individual Taxpayer Identification Number. If you do not have either one of these, leave it blank.

Part I: General Information

Required for everyone completing Form 8843:

• 1a Enter your status (i.e. F-1, J-2, H-1B, etc.) that you used to enter the U.S. most recently and date you entered (see I-94 record)
• 1b Your current nonimmigrant status should be the same as #1a unless you changed status while in the U.S. If you requested a change of status (e.g. you entered the U.S. in H-1B status and without leaving changed to F-1) in the U.S. enter your current nonimmigrant status (F or J) and the date that your change of status was approved (see I-797 Approval Notice form). Otherwise, all you need to do is enter your current nonimmigrant status as you stated in #1a; no date is required. For J-2 Dependents: write “J-2 Spouse or Dependent of Non-Student”
• 2 – 3 Answer each question according to your individual situation.
• 4a Count the number of days you were physically present in the U.S. in each of the last 3 calendar years. Make sure to enter the actual number of days you were present. Exclude days when you were outside of the U.S.
• 4b Substantial Presence Test: enter the number of days you were present in the U.S. during the tax year. This should be the same number that you entered in the first blank on #4a.

Part II: Teachers and Trainees

Required for: J-1 Research Scholars, Short-Term Scholars, Professors, Specialists, Student Interns ONLY. See box #5 on your DS-2019 for the category. Do not fill out if you are a ‘J-1 Student’ or ‘F-1 Student’.

• 5 Enter Boise State University, 1910 University Drive, Boise, ID 83725-1145, 208-426-3652

For J-2 Dependents: Spouse or Dependent of J-1 Non-Student at Boise State University, 1910 University Drive, Boise, ID 83725-1145, 208-426-3652

• 6 – 8 Answer each question according to your individual situation.

Part III: Students

Required for: J-1 Research Scholars, Short-Term Scholars

• 9 Enter Boise State University, 1910 University Drive, Boise, ID 83725-1145, 208-426-3652. For F-2/J-2 Dependents: Spouse or Dependent of students attending at Boise State University, 1910 University Drive, Boise, ID 83725-1145, 208-426-3652
• 10 Enter Ruth Prince, Boise State University 1910 University Drive, Boise, ID 83725-1145, 208-426-3652
• 11 – 14 Answer each question according to your individual situation.

Go to Signature Section

• Sign and date form

Make a copy of the form for your records. Mail each form in a separate envelope. The due date and mailing address are found in the Instructions – see When and Where to File on Page 3.

When and where to file form 8843:

If you are filing a 2019 Form 1040-NR or Form 1040-NR-EZ, attach Form 8843 to it. Mail your tax return by April 15, 2020 to the address shown in your tax return instructions.

If you don’t have to file a 2019 tax return, mail Form 8843 to the Department of the Treasury, Internal Revenue Service Center, Austin, TX 73301-0215 by June 15, 2020.

1095-C Statement of Employer-Provided Health Insurance Offer and Coverage

The Form 1095-C and 1095-B contain important information about the healthcare coverage offered or provided to you by your employer. Information from the form may be referenced when filing your tax return and/or to help determine your eligibility for a premium tax credit. Think of the form as your “proof of insurance” for the IRS.

You will receive a Form 1095-C from Boise State University if you worked an average of 30-hours or more per week over the year. The information on the form reflects the coverage offered to the employee.

You will receive a Form 1095-B from Blue Cross of Idaho or Pacific Source if you were enrolled in healthcare coverage through Boise State University, this form reflects the coverage for you and your dependents.

Employees may receive their Form 1095-C from Boise State University electronically though a secured web portal. If you do not consent to receive electronically, a paper 1095-C form will be mailed to the employees’ home by January 31, 2020.

For questions and answers about Health Care Information Forms and filing your income tax return:  https://www.irs.gov/affordable-care-act/questions-and-answers-about-health-care-information-forms-for-individuals

Click here for instructions to receive your 1095-C electronically.

For more information and how to read your 1095:
http://www.mytaxform.com/form-1095-faq/
http://www.mytaxform.com/form-1095-decoder/

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