Foreign Students – Taxes
Any US Citizen or green card holder is automatically a US tax Resident. We will not be able to prepare resident taxes at SDSU VITA in 2021. See our US Residents page for information on other VITA sites in San Diego.
If you are a foreign student and not sure whether you qualify as a resident or non-resident, you can use the SPT Exemption Flowchart to determine if you are exempt from the substantial presence test (SPT).
If you determine you are subject to the substantial presence test, you are NOT automatically a resident. Use this SPT Flowchart to determine of you are a resident under the SPT. If you are a resident, go to the Resident page for more information.
SDSU will be preparing only foreign student tax returns during spring 2021.
SDSU VITA will be operating in only a virtual format for the spring 2021 filing season. You will not be able to come to any campus location to have your income tax returns prepared. Because virtual tax return preparation is expected to be a more complicated process, you should allow for at least 90 minutes to have your tax returns prepared and filed. Returns will be prepared by appointment only (see link below). We will not accept any walk-in clients.
Because virtual operations are more difficult and time consuming to operate, it is imperative that you come to your virtual appoint prepared. Taxpayers that are not prepared will be asked to book a new appointment at a later date. Please pay careful attention to the items below under Required items.
Please download and complete the Form 13614NR and Form 14446. You must have a completed and saved Client Intake Form. This form is essential to the preparation of your tax return and you must have it at the start of your appointment or you will be asked to reschedule.
- A Completed Client Intake Form Form 13614NR
- A Signed and Completed Consent to Complete Return Virtually Form 14446
- Must bring valid photo identification such as a passport FOR ALL INDIVIDUALS LISTED ON YOUR TAX RETURN. Most non-residents do not file jointly.
- Social Security Card
- Proof of Tax Residence status for you, your spouse, and all dependents, if applicable
- Birth dates for primary, secondary, and dependents on the tax return
- Form 1042-S Foreign Person's U.S. Source Income Subject to Withholding, if applicable. Please try and prepare an electronic version of your Form 1042-S (e.g., pdf file) so you can transmit that form to us during your appointment.
- Form W-2 Wage and Tax Statement from all employers, if applicable. Please try and prepare an electronic version of your W-2 (e.g., pdf file) so you can transmit that form to us during your appointment.
- Interest and dividend statements from your banks (Form 1099)
- Bank routing number and account number for Direct Deposit (your bank checkbook)
- A copy of last year's Federal and State tax returns, if available
- Records to substantiate any other item that you wish to include on your tax return