– Payroll will withhold taxes from each paycheck according to the withholding information you submitted when you were hired. Tax filing links are available below.CA State Tax:
– To determine your tax status based on your country of origin, refer to the following IRS publication: [[http://www.irs.gov/publications/p519/index.html|Publication 519 – Tax information for aliens]]
Post-docs on Fellowship:
US Citizens & Green card holders – You will NOT have tax withholding from your paycheck, so you must file estimated taxes on a quarterly basis. The deadlines for 2005 taxes are:
* For Jan 1 – Mar 31 Apr 15
* For Apr 1 – May 31 Jun 15
* For Jun 1 – Aug 31 Sep 15
* For Sep 1 – Dec 31 Jan 15 (2006)
Federal Taxes: To determine your estimated federal taxes, refer to the following IRS publication: Publication 505 – Tax Withholding and Estimated Tax
CA State Taxes: You must also file estimated CA state taxes. Follow these instructions from the CA Franchise Tax Board: CA Form 540-ES To determine estimated taxes
Social Security: Finally, fellowship holders are considered self-employed, so you must file a Schedule SE form in addition to your IRS 1040 each year. This form includes payments for your Social Security and Medicare taxes. Information on this form is available here: Publication 533, Self-Employment Tax
Nonresidents – You will have federal taxes withheld from your stipend awards. One’s visa status determines the rate of withholding. Payees on F (student) or J (exchange visitor) visas are automatically assigned a withholding rate of 14%. All other visa holders are assigned a withholding rate of 30%. If your home country has an applicable fellowship tax treaty, you should complete the tax treaty packet, which, when returned to the Graduate Division, may reduce or eliminate federal tax withholding from the stipend.
Your CA State taxes will also be withheld.
Tax Preparation Services for Foreign Students
Tax Filing Information:
Federal Tax:
* IRS Website
* Form 1040 and Instructions (there may be more appropriate forms for you, so check the IRS website before filing)
CA State Tax:
* CA Franchise Tax Board Website
* Resident Forms and Instructions: 540/540A and 540 2EZ
* Nonresident Forms and Instructions: 540NR