Volunteer Tax Return Assistance Program

2014

February 11, 2014

The 20th year of the Lewis & Clark volunteer income tax assistance program is under way. As always, noting that “charity begins at home,” we are devoting our efforts to helping international students at Lewis & Clark College fulfill their sometimes-onerous tax filing obligations in the United States. To participate, law student volunteers are undergoing training on foreign student tax problems, in advance of meeting with international students from the undergraduate campus, who will be coming to the law school for tax advice and form preparation assistance.

Here’s a sample of what our intrepid volunteers are working on – it’s a true-false “quiz” about foreign students’ U.S. tax issues. As you can see, in addition to providing practical experience, this pro bono opportunity involves learning some substantive tax law:

True or False?

1. Most international students at Lewis & Clark College will be treated as nonresidents of both the United States and Oregon for tax purposes.

2. A nonresident alien individual is entitled to a standard deduction, but not a personal exemption.

3. A foreign teacher who has been in the United States for more than two years is likely to be treated as a U.S. resident for tax purposes.

4. A nonresident alien is taxed in the United States only on his or her U.S.-source income.

5. A citizen of a foreign country who has been present in Oregon for the entire year will be treated as an Oregon resident for state income tax purposes.

6. If a foreign student who is taxed as a nonresident has income of $2,300 from a work-study job on the Lewis & Clark campus and a Lewis & Clark scholarship that pays half of her tuition, she will not need to file an Oregon return (unless she is seeking a refund), but she will have to file a federal return.

7. Treaty research (see IRS Pub. 901): A nonresident alien student from Denmark whose only gross income is $4,000 of wages from on-campus employment will not be taxable on any of that amount because of the personal exemption and the applicable treaty between Denmark and the United States.

8. Most foreign students are not legally required to pay Social Security and Medicare taxes (also known as FICA taxes), even if they work off campus.

9. “Green card” holders are taxed as U.S. residents for federal tax purposes.

10. A noncitizen of the United States who is taxed as a resident can take both a standard deduction and a personal exemption (unless he or she can be claimed as a dependent on someone else’s U.S. tax return).

11. A student who receives a scholarship that covers more than tuition, fees, books, and supplies will be required to pay both federal and Oregon income tax on the portion of the scholarship that covers additional items such as transportation, room, and board.

Current Lewis & Clark Law students: If you’re interested in joining us, it’s not too late to get started. Just send me an email message, and we’ll get you going.

Jack Bogdanski

Created by: bojack@lclark.edu
Update:  11 Feb 14
Expires:  31 Aug 14