Unofficial UWaterloo Intern USA Tax Guide

Introduction

This guide is designed for most Waterloo students whose only US income comes from J1-visa internships. Lucky you! You get to fill out 3 sets of taxes this year! As a Canadian in the US, you'll first file your State and Federal taxes. Afterwards, you'll report the amount of tax you've paid in the US on your Canadian tax return so you aren't double-taxed.

Federal

In summary, you are a non-resident who qualifies for no additional tax exemptions because:

• You do not count as a student in the United States.
• If you paid for relocation, you can't count it until you've stayed for 39 consecutive weeks.
• Have no dependents.
• Have been filing US taxes for fewer than 3 years. (Not the case? Read [5] here.)

The best thing to do is to file the 1040NR-EZ. At the time of writing, there is no way for you to electronically file your Federal Taxes.

Forms:

• 1040NR-EZ
• 8843

Links (You may have to reference these while using the guide):

• Instructions for 1040NR-EZ (Tax Table Contained Here)
• Retrieve your W2s

You will also declare your J1 status using Form 8843:

Where to mail forms (irs.gov):

If you have to pay more taxes, include a check and send to	Internal Revenue Service P. O. Box 1303 Charlotte, NC 28201-1303 USA
Otherwise	Department of the Treasury Internal Revenue Service Austin, TX 73301-0215 USA

Attach a copy of your W2 to your forms. Congratulations! You've filed your federal taxes.

State

You will have to file a state tax return for each state you've worked in.

California

If California is the only state you've worked in, you only need to file the 540NR Short Form. Otherwise, you'll require both the 540NR Long Form as well as the Schedule of California Adjustments (unaddressed by this guide). At the time of writing, there is no way for you to electronically file your California taxes.

Forms:

• 540NR Short Form

Links (You may have to reference these while using the guide):

• 2012 Instructions for 540NR Short Form
• 2012 California Tax Table
• Retrieve your W2s

Attach a copy of your W2 to your forms. Congratulations! You've filed your state taxes.

Where to mail forms (ftb.ca.gov)

If you have to pay more taxes, include a check and send to	Franchise Tax Board P.O. Box 942867 Sacramento, CA 94267-0001 USA
Otherwise	Franchise Tax Board P.O. Box 942840 Sacramento, CA 94240-0001 USA

If you receive a refund, you will also receive a receipt for your refund in a Form 1099-G. You enter this as a taxable refund on your next year's federal return (1040NR-EZ, Line 4).

Washington

You don't have to file state taxes [=

New York

You can electronically file your state taxes for free. Look through your options here.

Canadian

References

• FTB Publication 1031 - Guidelines for Determining Resident Status
• Information Regarding Deductions and Exemptions