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Student Filing Taxes 2013

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Student Filing Taxes 2013

Student filing taxes 2013 Publication 908 - Additional Material Prev  Up  Next   Home   More Online Publications
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IRS Clarifies Temporary ITIN Application Requirements for Noncitizens with Tax Extensions and Many Foreign Students

Effective Oct. 2, 2012, the IRS implemented two separate clarifying changes to its temporary procedures for issuing Individual Taxpayer Identification Numbers (ITINs).  

First, the IRS will allow individuals studying in the United States under the Student Exchange Visitors Program (SEVP) to get ITINs under a streamlined procedure. SEVP participants already provide documentation to the Department of Homeland Security under the requirements of that program, and will need a letter from their educational institution verifying their status.

Second, the IRS is creating special procedures for taxpayers who have an approved Tax Year 2011 extension to file their completed tax returns.

Under these temporary procedures, eligible taxpayers will be allowed to have their original documents certified by a Certifying Acceptance Agent (CAA) or a SEVP approved institution as appropriate rather than mailing originals to the IRS. Extension filers that choose to not submit originals documents or copies certified by the issuing agency, must apply through a CAA and individuals studying under the SEVP will be required to apply through a university, college or other SEVP-approved institution. For both groups, these temporary procedures cover applications for the primary applicant, their spouse and dependents.

Designed specifically for tax-administration purposes, ITINs are only issued to people who are not eligible to obtain a Social Security Number. ITINs assist the IRS with the collection of taxes from foreign nationals, nonresident aliens and others who have filing or payment obligations under U.S. law. The tightened interim guidelines, announced in June, remain in effect for most other noncitizens. More information about ITINs and these interim guidelines can be found at 2012 ITIN Review Frequently Asked Questions.

The temporary procedures apply to these two groups of taxpayers:

  1. Noncitizens that have filed extensions: These are noncitizens who requested an extension of time to file a 2011 federal income tax return for resident and nonresident aliens and choose to not submit originals documents or copies certified by the issuing agency. The ITINs issued under this procedure are temporary, expiring one year from the extended return due date (e.g., Oct. 15, 2013). The noncitizens must submit their W-7 and related identification documents through a CAA, along with Form W-7 and related attachments. See below for special instructions for CAAs. 
  2. SEVP Students: These are individuals admitted to the U.S. under an F, J or M visa who receive taxable scholarship, fellowship or other grants reportable by the school on Form W-2 or Form 1042-S. See below for special instructions for SEVP institutions, including a sample certification letter.

As previously announced, the IRS is in the process of conducting a review of its ITIN procedures.  Final rules will be issued before the start of the 2013 filing season. 

Related Information:


Page Last Reviewed or Updated: 18-Sep-2013

The Student Filing Taxes 2013

Student filing taxes 2013 6. Student filing taxes 2013   Catch-Up Contributions Table of Contents The most that can be contributed to your 403(b) account is the lesser of your limit on annual additions or your limit on elective deferrals. Student filing taxes 2013 If you will be age 50 or older by the end of the year, you may also be able to make additional catch-up contributions. Student filing taxes 2013 These additional contributions cannot be made with after-tax employee contributions. Student filing taxes 2013 You are eligible to make catch-up contributions if: You will have reached age 50 by the end of the year, and The maximum amount of elective deferrals that can be made to your 403(b) account have been made for the plan year. Student filing taxes 2013 The maximum amount of catch-up contributions is the lesser of: $5,500 for 2013 and unchanged for 2014, or The excess of your compensation for the year, over the elective deferrals that are not catch-up contributions. Student filing taxes 2013 Figuring catch-up contributions. Student filing taxes 2013   When figuring allowable catch-up contributions, combine all catch-up contributions made by your employer on your behalf to the following plans. Student filing taxes 2013 Qualified retirement plans. Student filing taxes 2013 (To determine if your plan is a qualified plan, ask your plan administrator. Student filing taxes 2013 ) 403(b) plans. Student filing taxes 2013 Simplified employee pension (SEP) plans. Student filing taxes 2013 SIMPLE plans. Student filing taxes 2013   The total amount of the catch-up contributions on your behalf to all plans maintained by your employer cannot be more than the annual limit. Student filing taxes 2013 For 2013 the limit is $5,500, unchanged for 2014. Student filing taxes 2013    If you are eligible for both the 15-year rule increase in elective deferrals and the age 50 catch-up, allocate amounts first under the 15-year rule and next as an age 50 catch-up. Student filing taxes 2013    Catch-up contributions do not affect your MAC. Student filing taxes 2013 Therefore, the maximum amount that you are allowed to have contributed to your 403(b) account is your MAC plus your allowable catch-up contribution. Student filing taxes 2013 You can use Worksheet C in chapter 9 to figure your limit on catch-up contributions. Student filing taxes 2013 Prev  Up  Next   Home   More Online Publications