Annual Tax Filing Information for Foreign Nationals

Almost all International students and scholars who receive wages and/or fellowship/scholarships are required to file an annual Federal and North Carolina State tax return each year.

Deadline for filing your 2017 Tax Returns is April 17, 2018

Year End Tax Statements

Preparing your 2017 Tax Returns

Before you start preparing your 2017 tax returns be sure you have received all your year end tax statements. If you are not sure what tax statements you should receive review the description linked to each one above. If you file your tax return without all the appropriate tax statements you will need to file a corrected form and you could be liable for penalties.

Federal Income Tax form 1040NR or 1040NR-EZ

Most students and employees in nonresident foreign national tax status will be able to use form 1040NR-EZ. To determine which form you will need to use, review the criteria on the IRS website.

NC State has obtained a license for the use of Windstar Tax Preparation Software, a web-based, tax preparation software designed exclusively for those in non-resident foreign national tax status in preparing their U.S. Federal Income Tax Return. This software is similar to products available to U.S. Citizens and resident foreign nationals, such as Turbo Tax and Tax Cut. The user answers a series of questions and based on the answers Forms 1040NR & 8843 are completed.

Please note that those in nonresident foreign national tax status must file form 1040NR or 1040NR-EZ. Most public software is not able to support the specifications of form 1040NR requirements. Please make sure if you use other tax return software or outside counsel that they are filing form 1040NR on your behalf.

We suggest that you make copies of all tax documentation before mailing your forms to the IRS and state tax agencies for your records.

Who can use Windstar?

Foreign Nationals who:

  • Were in non-resident foreign national tax status for 2017
  • Are in the U.S. on a J-1 or F-1 visa
  • Received a 2017 W-2 and/or 1042-S from NC State

How do I get access to the software?

Windstar Access Codes will be available for purchase during the following walk-in sessions.

Please note International Compensation and Taxation has moved.
You can now find us at 1220 Varsity Drive (adjacent to the Joyner Center and the McKimmon Center).

All sessions are located at 1220 Varsity Drive Room 130.

Thursday, March 8th
9:00am – 12:00pm
2:00pm – 4:30pm

Tuesday, March 13th
9:00am – 12:00pm
2:00pm – 4:30pm

Tuesday, March 27th
9:00am – 12:00pm
2:00pm – 4:30pm

Wednesday, April 4th
9:00am – 12:00pm
2:00pm – 4:30pm

Wednesday, April 11th
9:00am – 12:00pm
2:00pm – 4:30pm

There is a $5.00 charge for the Access Code. Payment can be made by check or money order. 

We cannot accept Cash, Credit cards, and Debit cards.

Be sure to have your NCSU ID card with you to expedite the purchase process.

For students who are no longer in the Raleigh area who wish to purchase an access code:

To acquire an access code you can mail a check or money order for $5.00, made payable to “NCSU,” to NCSU, International Compensation and Taxation, 1220 Varsity Drive, Campus Box 7233, Raleigh, NC 27695. Please include an e-mail address along with your check and we will email your access code and instructions as soon as we receive the check.

Anything else?

  • One access code per person
  • Access code will be valid for use through June 2018
  • You will receive instructions on how to use the software when you purchase the code
  • This software can only prepare your Federal Income Tax Return. This software can only prepare your Federal Income Tax Return. You will need to complete your North Carolina State Tax Return separately, please scroll down to North Carolina State Income Tax.

Form 8843

All foreign nationals in nonresident foreign national tax status must also complete Form 8843

Even if you were not employed in 2017, but were living in the United States you are still required to file IRS form 8843 by Tuesday, April 17, 2018.

Form 8843: All students and scholars in nonresident tax status (regardless of income) complete the top, Part I, and Part III only of the form and mail it to the IRS directly.
Form includes instructions: http://www.irs.gov/pub/irs-pdf/f8843.pdf

If you purchase an access code for the Windstar Tax Preparation Software mentioned above, the software will assist you with completing Form 8843.

Be sure the form is signed and dated. Make sure you make a photocopy for your records before mailing.

Important New Federal Regulations:

  • All family members with you on a dependent visa in the United States must file form 8843 even though they have not received any income. This is due to the new federal mandated Affordable Care Act (ACA).
    Failure to file form 8843 may result in fines issued by the IRS.

North Carolina State Income Tax form D-400

Windstar Tax preparation software will assist you with your federal tax return. You will also need to complete a state tax return. To assist you with completing this return we have put together a guide. It is not meant to replace the instructions that are provided by the North Carolina Department of Revenue for completing your State tax return. It is to supplement those instructions.

Filing your 2017 North Carolina Income Tax Return

The guide will be updated for filing 2017 North Carolina Tax Return and will be available in February 2018.

Need more help?

To assist you with the tax return process International Compensation and Taxation will be providing instructional sessions on the use of the Windstar Tax Return Preparation Software.

Information Sessions:

Wednesday, March 14th
Starting at 2:30pm to 4:30pm

Wednesday, March 14th
Starting at 5:30pm to 6:30pm (Session will begin at 5:30pm and end at 6:30pm)

Monday, March 26th
Starting at 10:00am to 12:00pm

Location: 1220 Varsity Drive, Room 130
Please bring your laptop & Windstar Tax Resource Access Code to the session.

Links

U.S. Tax Guide for Foreign National – 2016 Publication 519 (most recent edition)

Withholding of Tax on Nonresident Foreign National and Foreign Entities – 2017 Publication 515

U.S. Nonresident
Foreign national Income Tax Return – 
2017 Form 1040 NR – Instructions for Form 1040NR

North Carolina Individual Income Tax Return D-400 – Instructions for Form D-400

Phone Numbers

IRS International Tax Section: 215-516-2000

NC Department of Revenue: 877-252-4052