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Additional TAX Information

Tips to file IL 1040


Line 1: The amount of Line 10, Adjusted Gross Income of the 1040-NR-EZ.

Line 12: Exemption: You can claim 1 exemption, which is $2000

Line 13 & 15: You are a “resident” of Illinois if you have lived and worked in Illinois in 2007, even if you are filing your federal tax return as a non-resident.

Illinois Department of Revenue: You can download Form IL 1040 here

Sample IL1040 created by R. Tod Edwards, Internal Income Inc. iiitax@sbcglobal.net

Where to Send the Forms


Federal

Forms 1040NR-EZ and 8843 must be sent to the following address by April 15, 2008:
           
Internal Revenue Service
Austin, TX 73301-0215

State

If you will receive a state refund or do not owe money, send Form IL-1040 with copies of 8843 and 1040 NR-EZ to:

ILLINOIS DEPARTMENT OF REVENUE
SPRINGFIELD, IL  62719-0001

If you owe money, send Form IL-1040 with copies of 8843 and 1040 NR-EZ to:

ILLINOIS DEPARTMENT OF REVENUE
SPRINGFIELD, IL  62726-0001

Remember to Sign your return and make a copy of your entire tax return prior to sending it to the IRS !!!


Glossary

- W-2:  This is a form that the employer will send to you before January 31st if you worked on or off-campus in 2007.  If you worked for more than one employer, you will receive more than one W-2. You should add up your income from all of them.

 - 1042-S:  If you are receiving a room/board scholarship (not tuition) in 2007, you will receive this form from the Payroll Office in order to file your Federal/State tax returns.  This is the amount of taxable income you incurred in 2007.  This will be mailed to you Mid-March.

- 1098-T:  This is a general tuition form saying the amount of tuition you paid in 2007.  Non-residents aliens cannot deduct education credits on their tax returns; therefore you can ignore this form.

- 1099INT:  You will receive this form if you earned interest on your checking/savings accounts in 2007. Generally this interest is not substantial; you therefore do not need to report on this.

- 1099-MISC:  Instead of receiving form W-2, you may receive this form as a statement of your earnings for 2007.  This may occur if you were listed as a contractor or consultant through your company. 


Refund for Social Security and Medicare Taxes

General Rule:  According to Section 3121(b)(19) of the Internal Revenue Code, an exemption from Social Security and Medicare taxes applies to nonimmigrant students, scholars, teachers, researchers, and trainees who are temporarily present in the U.S. in F, J, M, or Q status, as long as they remain nonresidents for federal income tax purposes, as determined by Section 7701(b) of the Internal Revenue Code. See the IC tax handout for further explanation and to show your employer.


If Social Security and Medicare taxes were deducted from your paycheck and you are still exempt as a nonresident for federal income tax purposes, you must first try to get a refund from your employer. If your employer is unable to provide a refund, you must file form 843 Claim for Refund and Form 8316, and mail it to: Internal Revenue Service, Austin, TX 73301-0215.  Include a copy of your W-2, I-94 card, visa, and I-20/DS-2019.  Please allow 3-6 months for the processing of this form.

For a sample of these forms click here: Sample 843; Sample 8316
For blank forms to file: 843; 8316

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