Tax Information > Office of International Programs

Nonresidents must report net income from rental property in Pennsylvania and income from royalties, patents and copyrights for the use of the property in Pennsylvania. Allocate gain on the sale, exchange or disposition of real or tangible personal property within Pennsylvania. Allocate income from real or tangible property located within Pennsylvania. As a nonresident, you may allocate income from a business when you maintain separate books and records. General instructions for resident aliens who are claiming treaty benefits on Form 1040. Verify that you are considered aresidenttax filer byfollowing the instructions here.

Create a Sprintax account and determine your tax status (resident on non-resident for tax purposes)If you are a non-resident, Sprintax will guide you through the process and prepare the necessary federal tax documents for free. You are the sole beneficiary of a simple trust that reported your distributive share income for the short period of January 1, 2009, through September 30, 2009. You received a Schedule K-1 from the trust that includes net income of $10,000, comprised of $4,000 from California sources and $6,000 from Nevada sources. For taxable years beginning on or after January 1, 2002, the present laws provide rules for determining capital loss carryovers and limitations if you are a nonresident of California or if you change your residency status.

Can I use the Department’s automatic extension to file?

The Student Accounts Office issues the Form 1098-T. Sprintax will determine if you can use the form for your federal tax filing. This form is used by Massachusetts to determine if you have met the state insurance requirements. You will only use this form if you are required to file a Massachusetts tax return. It is important to note that not everyone will need to file a Massachusetts state tax form and that Sprintax will assist in determining whether you will file a state tax return.

A tax return delivered by the U.S. mail or a designated delivery service that is postmarked or dated by the delivery service on or before the due date is considered to have been filed on or before that date. You can use certain private delivery services turbotax non residents designated by the IRS to meet the “timely mailing as timely filing/paying” rule for tax returns and payments. Sprintax allows certain eligible nonresidents to e-file their federal tax return only. All state tax returns will need to be filed in hard copy.

You Could Lose Your Deductions and Credits

Armed Forces serving in a combat zone or injured and hospitalized while serving in a combat zone is due 180 days after returning. If any tax was previously paid for those years, the tax will be refunded to the legal representative of the estate or to the surviving spouse ttps://turbo-tax.org/ upon the filing of a return on behalf of the decedent. In filing the return on behalf of the decedent, the legal representative or the surviving spouse should enter zero tax due and attach a statement to the return along with a copy of the death certificate.

Please email the Emory Tax Officeto find out if you are eligible for a tax treaty benefit. In 2009, you invested $10,000 cash in a partnership and became a 50 percent partner. At the close of 2009, the partnership generated a $4,000 federal loss and a $2,000 California loss.