International Student and Scholar Services

SSN, I-9, Tax

Social Security Number (SSN)

Social Security Numbers (SSN) are for work purposes only. They are not to be used as general ID's. After arriving in the U.S., you should wait at least 10 days before applying for a SSN.

DO I NEED A SSN?
For more information on when you need a Social Security Number please visit the Social Security Administration (SSA) website.

IDENTITY THEFT
Once you have your social security number please keep it in a safe place. Identity theft is a big program. Do not share your SSN over the phone with individuals you do not know or through e-mail. To learn more about identity theft please visit the Federal Trade Commission website.

WHERE TO APPLY FOR A SSN?
Social Security Administration office address and directions: SSA ADDRESS AND DIRECTIONS

HOW TO APPLY FOR A SSN?
To apply for a Social Security number, you must appear in person at the Social Security Office, complete an application form and provide original supporting documents to verify your age, your identity and your lawful non-citizen status.

You will need to take with you the following documents:

Valid passport

Valid I-94 Card

All original I-20s (For F-1 Students only)

All original DS-2019s (For J-1 Visa Only)

Letter of Employment (Appointment Letter)
or
Social Security Letter Form (For Students Only)

TIPS FOR COMPLETING THE SSN APPLICATION

#2.	Mailing Address = Your Residence in Nashville The U.S. Post Office will not forward Social Security Cards or deliver them to you at another person's address. Do not use c/o addresses! If you do not have residence in Buffalo yet, it is best to wait to apply for a card when you have one.
#3.	Citizenship – check “Legal Alien Allowed to Work”
#8.	A. Mother's Maiden Name – Please put the name your mother had before marriage (if it was different). B. Mother's Social Security Number – If your mother ever lived in the U.S. and had a Social Security Number, put it here. If not, leave this blank.
#9.	A. Father's Name – Please put your father's name. B. Father's Social Security Number – If your father ever lived in the U.S. and had a Social Security Number, put it here. If not, leave this blank.

I-9 Processing

ISSS will process all I-9's for newly hired international staff and students on F-1, J-1, or J-2 Visa types.

Click here to view the I-9 Protocol from Human Resources.

Please see your primary International Student & Scholar Adviser for I-9 processing.

F-1 & J-1 Student & Scholar Primary Adviser*

Last names beginning with A through H should contact Marci Angevine
Last names beginning with I through K should contact Heather A. Jones
Last names beginning with L through Q should contact Radhika Reddy
Last names beginning with R through Z should contact Heather Young

*F-1 students and J-1 students and scholars may see any adviser if their primary adviser is not available. Dependents please see your spouse's primary adviser.

GLACIER

Glacier is an interview program that asks the questions needed to determine if you are considered a ‘resident’ or ‘nonresident’ through a process called the Substantial Presence Test. It also looks for treaty benefits. For more information see the VU Human Resources International Tax Information Sheet.

Please keep your password and Glacier access information.

You must keep your Glacier record updated with any changes or extensions of your visa status and any address or other changes.
Check the International Tax Office website for other useful information. http://hr.vanderbilt.edu/hrdepts/KeyTermsandFrequentlyAskedQuestions.htm

Vanderbilt will need certain information to learn your U.S. tax status. You have received or will receive an e-mail from support@online-tax.net. This e-mail includes a link and a temporary password for Glacier. Glacier is a secure online data system. The Vanderbilt International Tax Office uses it for two purposes:

To collect and maintain the information for tax calculation
To track your tax status while you remain at Vanderbilt

If you become a permanent resident while at Vanderbilt, we can close your record.

For help setting up your Glacier account please click here.

If you have not received an e-mail regarding Glacier access please contact the International Tax Office at nratax@vanderbilt.edu or 615-343-7102.

Tax Overview*

TERMS

Nonresident Alien - If you are not a U.S. Citizen, you are considered a nonresident alien unless you meet the Green Card Test or Substantial Presence Test. IF you meet one of these two tests, you may be considered a resident alien for tax purposes only. For more information on these tests please see the U.S. Tax Guide for Aliens, IRS Publication 519. For more information see the VU Human Resources International Tax Information Sheet.

Form W-2, Wage and Tax Statement, is used to report wages paid to employees and the taxes withheld from them. The form is also used to report FICA taxes to the Social Security Administration. Relevant amounts on Form W-2 are reported by the Social Security Administration to the Internal Revenue Service.

Employers must complete a Form W-2 for each employee to whom they pay a salary, wage, or other compensation. The Form W-2 reports income on a calendar year (January 1 through December 31) basis, regardless of the fiscal year used by Vanderbilt for other Federal tax purposes. However, this refers to the time period in which an employee has been compensated, not necessarily the actual dates of employment. After the final payroll in December, employment is normally compensated and subject to tax in the following year.

You should receive your W-2 form from Vanderbilt in the mail by the end of January.

W-7 - Application for IRS Individual Taxpayer Identification Number (ITIN). For use by individuals who are not U.S. citizens or permanent residents.

ITIN - IRS Individual Taxpayer Identification Number (ITIN) is for federal tax purposes only. IRS issues ITINs to individuals who are required to have a U.S. taxpayer identification number but who do not have, and are not eligible to obtain a Social Security Number (SSN) from the Social Security Administration (SSA).

1042-S - Foreign Person's U.S. Source Income

1040NR - The forms 1040NR and its "easy" version 1040NR-EZ are to be used by nonresident aliens filing a tax return. Nonresident aliens (eg F-1, J-1, etc. holders) who have been in the US for less than 5 years should use the 1040NR form.

1098-T - Form 1098T is a form used to report certain tuition payments to the individual and the IRS. It can be used by U.S. tax residents (citizens, permanent residents, and -as far as I know- residents under the substantial presence test) to claim certain tax credits. Persons who are 'nonresident aliens' are not issued the form as you can not take any of those credits.

1099-INT - 1099 forms report various types of income other than wages, salaries, and tips. The 1099-INT form is used to report Interest Income from a Savings or Money Market bank account. You will receive this form by mail from your bank by February.

INCOME TAX QUESTIONS

All F-1, J-1, and J-2 visa holders who have earned income (i.e.: salary, scholarships, stipend, etc) from sources in the United States during 2008 are required by Internal Revenue Service (IRS) policies to complete a federal income tax form. The income tax form must be filed by April 15 each year. Additionally, the Form 8843 must be completed by all F and J visa holders, even if no income was received in 2008. The 8843 must be filed by June 15 each year.

Which forms do I use?
The forms you use to file your income taxes will depend on your residency status for tax purposes. Although you are a non-resident for immigration purposes, you may be considered a resident alien for tax purposes.

The Vanderbilt International Tax office uses Glacier software to collect immigration information to determine residency for tax purposes. You will enter your information in Glacier when you begin working at Vanderbilt. Glacier should be updated with changes to an individual’s address and visa status.

How do I determine if I need to pay taxes?
In January or February each year, your current and/or previous employer will send you a W-2 or 1042 form. These tax statements will tell you how much money has been withheld from your paychecks for taxes. You will receive a statement from any source of interest or income you have received in the previous year, including scholarships. You will use this information to complete tax forms and determine the amount you must pay in income taxes for that year. If additional taxes are owed, the amount owed is submitted to the IRS with the tax forms. If too much tax has been withheld, the IRS will issue a refund.

I need to complete tax forms but I do not have a Social Security Number. What do I do?
Non-residents who do not have a social security number must file a form W-7 to obtain an Individual Tax Payer Identification Number (ITIN).

How do I complete the tax forms?
ISSS provides access to CINTAX, a computer program that is designed to help non-immigrants prepare tax forms.

The CINTAX program will ask all of the required questions (including tax treaties) and generate all of the necessary paperwork. All you will need to do is print and mail the completed forms from CINTAX. Remember: 1040NR (EZ) tax forms are due April 15th!

You can complete the 8843 form on CINTAX as well. Please note that Tennessee does not have state income tax requirements, unlike many other states. However, if you earned income in another state during 2008, you should contact your former university or state government for information on those forms.

You will receive an e-mail from ISSS each year when CINTAX is available. The e-mail will provide you with instructions and a password to log on to the program from any computer.

CINTAX Program*

Federal Income Taxes must be filed to the Internal Revenue Service (IRS) by April 15!

CINTAX program is now available. Please contact ISSS for the link and password to this tax software.

You MUST PRINT and MAIL your tax return, CINTAX will NOT file your tax return electronically. Nonresident aliens are not eligible to file electronically. After you compete CINTAX, you must print, sign, and mail the tax return.

You should keep a copy of the tax return. CINTAX will delete all tax records on June 16, (or earlier if so requested) so you MUST keep a copy of the tax return for at least three calendar years following the date filed (four calendar years in total).

Need a new 1098-T Form? You may request a replacement 1098-T from the Student Accounts Website.

Need a new W-2 Form? You may request a replacement W-2 from the Human Resources Website.

If you are unable to use the CINTAX program because you are considered a "resident alien for tax purposes" and need assistance with completing tax forms, ISSS recommends that you seek the advice of one of the numerous tax preparation services in Nashville (e.g.: H&R Block or VITA - see Resources below).

If you are unsure of whether or not you are considered a "resident for tax purposes" follow the directions on CINTAX to find out. Another source of information is the IRS website: www.irs.gov or U.S. Tax Guide for Aliens, IRS Publication 519.

Employment Chart

Resources

International Tax Office
Vanderbilt University Human Resources
E-mail: nratax@vanderbilt.edu
Phone: 615-343-7102
Fax: 615-322-1173
VU Human Resources International Tax Information Sheet.

I-9 Office
Vanderbilt University Human Resources
E-mail: I9@vanderbilt.edu
Phone: 615-343-6606

Internal Revenue Service (IRS)

Volunteer Income Tax Assistance (VITA) program is an IRS program designed to help low- and moderate-income taxpayers complete their annual tax forms. If you have a household income of less than $40,000, you qualify to get your taxes done for free at one of Nashville's VITA sites. Trained volunteers will prepare your taxes and e-file them, free of charge. Please note, VITA staff may or may not be experts on international tax issues.

To find out about VITA site locations or for more information, dial 211. This site is sponsored in part by the Nashville Wealth Building Alliance and Vanderbilt's Office of Community, Neighborhood and Government Relations.

Address for VITA lcoation:
Edgehill/Vanderbilt@Edgehill Center
935 Edgehill Avenue Nashville, TN 37203

Tuesday & Thursday 5 - 8 pm, Saturday 10 am - 2 pm

Walk-ins only

Starting: January 22-April 15, 2009
Closed March 1 – 9, 2009

IMPORTANT NOTE*

ISSS does not have the training to provide tax-related advice. We cannot assist in the completion of tax forms nor respond to specific tax questions. Instead, we have worked with the International Tax Office to provide information and access to the CINTAX program.

Information provided on the ISSS website is developed for Vanderbilt University. Some information is general; other information is specific to Vanderbilt. Information contained herein should not be used as the sole source of information for making decisions that affect one's legal status in the U.S. or one's right to study, teach, conduct research, or work.