[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-en-105":3,"doc-detail-301188-en":53,"doc-seo-301188-105":76},{"code":4,"msg":5,"data":6},0,"success",[7,14,19,24,29,34,39,44,49],{"id":8,"doc_module":9,"doc_module_name":10,"category_name":11,"show_sort_weight":12,"slug":13},11,1,"Template","Presentations",90,"presentations",{"id":15,"doc_module":9,"doc_module_name":10,"category_name":16,"show_sort_weight":17,"slug":18},12,"Resumes",80,"resumes",{"id":20,"doc_module":9,"doc_module_name":10,"category_name":21,"show_sort_weight":22,"slug":23},14,"Invoices",70,"invoices",{"id":25,"doc_module":9,"doc_module_name":10,"category_name":26,"show_sort_weight":27,"slug":28},15,"Posters",60,"posters",{"id":30,"doc_module":9,"doc_module_name":10,"category_name":31,"show_sort_weight":32,"slug":33},16,"Social Media",50,"social-media",{"id":35,"doc_module":9,"doc_module_name":10,"category_name":36,"show_sort_weight":37,"slug":38},17,"Forms",40,"forms",{"id":40,"doc_module":9,"doc_module_name":10,"category_name":41,"show_sort_weight":42,"slug":43},18,"Letters",30,"letters",{"id":45,"doc_module":9,"doc_module_name":10,"category_name":46,"show_sort_weight":47,"slug":48},21,"Paper Templates",5,"papers-templates",{"id":50,"doc_module":9,"doc_module_name":10,"category_name":51,"show_sort_weight":4,"slug":52},158,"General","general-158",{"code":4,"msg":5,"data":54},{"doc_id":55,"user_id":56,"nickname":57,"user_avatar":58,"doc_module":9,"category_id":40,"category_name":41,"doc_title":59,"doc_description":60,"doc_content":61,"file_id":62,"file_url":63,"file_type":64,"file_size":65,"view_count":66,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":67,"language":68,"language_code":69,"site_id":70,"html_lang":69,"table_of_contents":71,"faqs":72,"seo_title":73,"seo_description":60,"update_tm":74,"read_time":75},301188,962085570644,"Melati","https://ap-avatar.wpscdn.com/davatar_994ba38a5ba835b3df7d355c54d3ed8d","Tax Workshop for MSU International Students - Spring 2026","Workshop guide for MSU international students covering U.S. tax responsibilities for the Spring 2026 period. It explains who must file (including Form 8843 regardless of income or presence days for F/J status in 2025), how to determine Nonresident Alien versus Resident Alien status, and what consequences can follow from failing to file on time or filing incorrectly. It also outlines key federal and state filing basics for the 2025 tax year and provides guidance on supporting tax documents, including SSN/ITIN requirements and ITIN application via Form W-7.","Tax Workshop for MSU International Students  \nSpring 2026  \nDisclaimer  \n• The purpose of this workshop is to provide you with important information for your tax obligations.  \n• It is important to note that students bear full responsibility for accurately completing their tax filings and should not depend solely on this workshop for assistance.  \n• It is recommended that students consult the official IRS and state filing guidelines and, if needed, seek the expertise of a professional tax preparer.  \nAgenda  \n2026 INTERNATIONAL STUDENT TAX WORKSHOP  \n• Overview of tax for international students  \n• Supporting Tax Documents  \n• Federal tax return basics  \n• State tax return basics  \n• Q & A  \nOverview  \nWHO MUST FILE U.S. TAX FORMS?  \n• Generally, most international students/scholars in F/J status are considered Nonresident Aliens (NRA) for tax filing purposes.  \n• If international students/ scholars on an F or J visa were present in the U.S. during the 2025 calendar year, they must complete Form 8843 – regardless of income or days of presence.  \n• If international students/ scholars earned U.S. income or received taxable income during the 2025 tax year, they will have a tax filing requirement. The types of U.S. incomes include wages/stipends/salaries, interest, dividends, taxable scholarships/fellowship grants, and prizes/awards/gifts.  \n• Depending on your tax situation in 2025, you may be required to file:  \n– U.S. Federal Tax Return and  \n– State Income Tax Return  \nOverview  \nNRA VS RA FOR TAX PURPOSES  \n• Before filing your tax return, you need to determine whether you are a Nonresident Alien (NRA) or Resident Alien (RA) for tax purposes, because each status has different filing requirements and tax rules.  \n– Generally, if you’re an F-1 student living in the U.S. for over 5 calendar years, you are considered a RA for tax purposes.  \n– If you’re a J-1 student/scholar, residing in the U.S. for over 2 calendar years out of the last 6 calendar years, you will be classified as a RA for tax purposes.  \n• If you are unsure about your residency status, please contact International Payroll office to ask.  \nOverview  \nWHAT HAPPENED IF YOU DON’T FILE TAX?  \n• A failure-to-file penalty may apply if you did not file by the deadline. The failureto-file penalty is generally higher than the failure-to-pay penalty. This is why you should file your tax return on time each year.  \n• The penalty for filing late is normally 5% of the unpaid taxes for each month (or part month) that a tax return is late. That penalty starts accruing the day after the tax filing due date and will not exceed 25% of your unpaid taxes.  \n• For more details, please refer to the information here.  \n• There is no monetary penalty for not filing Form 8843. However, days of presence that are excluded must be properly recorded by filing Form 8843. Not doing so could affect the taxability of income or treaty benefits ( IRS ) .  \n• If you did not file taxes last year and do not owe the IRS money, you likely won't face penalties. However, you may lose a refund you are entitled to. So, you need to file the past-year tax returns you missed.  \nOverview  \nWHAT HAPPENED IF YOU FILE INCORRECTLY?  \n• Incorrect tax filing by international students could result in penalties. It may complicate future visa or green card applications.  \n• If you reported certain items incorrectly on the original return, such as filing status, dependents, total income, deductions, or credits, you need to amend your return by using Form 1040-X and follow the instructions.  \nOverview  \nTHE TAX FILING DEADLINE  \n• If you choose to file paper forms, you must mail your completed tax return to here.  \n• Federal and State Tax Deadline for the 2025 tax year (for individuals with income) are Wednesday, April 15, 2026 .  \n– If you e-file your federal tax return and it is accepted, you do not need to mail any additional documents to the IRS unless specifically instructed.  \n• More information about filing a Miss","cbCaih4MQynP30ev","https://ap.wps.com/l/cbCaih4MQynP30ev","pdf",912010,2,23,"English","en",105,"# Disclaimer\n# Agenda\n## Overview of tax for international students\n## Supporting Tax Documents\n## Federal tax return basics\n## State tax return basics\n## Q & A\n# Overview\n## Who must file U.S. tax forms?\n## NRA vs RA for tax purposes\n## What happened if you don’t file tax?\n## What happened if you file incorrectly?\n## The tax filing deadline\n# Supporting Tax Documents\n## Required documents to get SSN or ITIN\n## Individual Taxpayer Identification Number (ITIN)\n## How to apply for an ITIN (3 ways)","[{\"question\":\"Who must file U.S. tax forms as an international student in 2025?\",\"answer\":\"Most international students/scholars in F/J status are considered Nonresident Aliens for tax filing purposes. If you were in the U.S. during the 2025 calendar year, you must complete Form 8843 regardless of income or days of presence.\"},{\"question\":\"How do I determine whether I’m a Nonresident Alien (NRA) or Resident Alien (RA) for tax purposes?\",\"answer\":\"You must determine your status because filing requirements differ. In general, an F-1 student living in the U.S. for over 5 calendar years is considered a RA, while a J-1 student/scholar residing over 2 calendar years out of the last 6 is classified as a RA.\"},{\"question\":\"What happens if I don’t file taxes or file them incorrectly?\",\"answer\":\"Failing to file by the deadline may trigger a failure-to-file penalty that is generally higher than failure-to-pay. Incorrect filings can lead to penalties and may complicate future visa or green card applications, and certain errors may require amending with Form 1040-X.\"}]","Tax Workshop for MSU International Students - Spring 2026 | PDF",1789779880,8,{"code":4,"msg":77,"data":78},"ok",{"site_id":70,"language":69,"slug":79,"title":59,"keywords":80,"description":60,"schema_data":81,"social_meta":136,"head_meta":138,"extra_data":140,"updated_unix":74},"tax-workshop-for-msu-international-students-spring-2026","",{"@graph":82,"@context":135},[83,98,118],{"@type":84,"itemListElement":85},"BreadcrumbList",[86,90,92,95],{"item":87,"name":88,"@type":89,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":91,"name":10,"@type":89,"position":66},"https://docshare.wps.com/template/",{"item":93,"name":41,"@type":89,"position":94},"https://docshare.wps.com/template/letters/",3,{"item":96,"name":59,"@type":89,"position":97},"https://docshare.wps.com/template/tax-workshop-for-msu-international-students-spring-2026/301188/",4,{"url":96,"name":59,"@type":99,"image":100,"author":105,"headline":59,"publisher":107,"fileFormat":110,"inLanguage":69,"description":60,"dateModified":111,"datePublished":112,"encodingFormat":110,"isAccessibleForFree":113,"interactionStatistic":114},"DigitalDocument",{"url":101,"@type":102,"width":103,"height":104},"https://docshare.wps.com/thumbnails/tax-workshop-for-msu-international-students-spring-2026/301188.png","ImageObject",442,249,{"name":57,"@type":106},"Person",{"url":87,"name":108,"@type":109},"DocShare","Organization","application/pdf","2026-09-20","2026-09-19",true,{"@type":115,"interactionType":116,"userInteractionCount":9},"InteractionCounter",{"@type":117},"ViewAction",{"@type":119,"mainEntity":120},"FAQPage",[121,127,131],{"name":122,"@type":123,"acceptedAnswer":124},"Who must file U.S. tax forms as an international student in 2025?","Question",{"text":125,"@type":126},"Most international students/scholars in F/J status are considered Nonresident Aliens for tax filing purposes. 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