Additional UConn Information

  • International Students Receiving IRS Notices


    IMPORTANT MESSAGE REGARDING INTERNATIONAL STUDENTS RECEIVING IRS NOTICES


    According to college and university administrators across the United States, many international students have been receiving IRS notices about their 2014 federal income tax returns (specifically, 2014 Form 1040NR-EZ).  The notices state that the student either owes money with regard to his or her 2014 returns, or that his or her tax refund has been reduced.  The notices are frequently accompanied by a letter saying that there was a problem with the amount reported on line 62d of the student’s Form 1040NR.

    Please be advised that these letters are authentic, but in most cases they appear to be the result of an error by the IRS.  While the exact cause of the problem is not yet known, the IRS is not giving students proper credit for the nonresident alien tax (“NRA tax”) that was withheld from their taxable scholarships and reported on their 2014 Form 1042-S. 

    Students and university administrators have contacted the IRS about this issue, and the IRS has been requesting letters from the University confirming that the NRA tax was, in fact, withheld and paid over to the IRS.  The expectation is that once the IRS receives such a letter, they will adjust the student’s account appropriately.

    A STUDENT WHO RECEIVES SUCH A NOTICE SHOULD TAKE THE FOLLOWING STEPS AS SOON AS POSSIBLE:

    1. Read the documents carefully.  Confirm that they are authentic and that they involve a “decrease in credit” or reduction shown in the amount of Line 62d.  In many cases, the “decrease in credit” will equal the amount shown in box 7 of the student's 2014 Form 1042-S from the University (federal tax withheld).

    2. Follow the instructions on the letter under the section beginning with “If you don’t agree with the charges.”  This involves calling a service number to review the student's account.

    3. If the IRS representative asks the student for a letter from the University verifying the amount of your 2014 NRA tax, the University’s Tax & Compliance Office will prepare one.  The student may request the letter by e-mail to taxcompliance@uconn.edu.  The student should include his or her full legal name and PeopleSoft ID number.  The student should not attach a copy of the IRS notice, as it contains sensitive personal information including tax ID number.

    4. The Tax & Compliance office will e-mail the student within a few days to let him or her know the letter is available for pickup at the Budds building. 

    We hope and expect the IRS to resolve this problem swiftly, but in the meantime, we are working to help students respond appropriately.  Please call Nicholas Ferron (6-0933), Dorothy Koss (6-1644) or Karla Desjardins (6-5763) with questions or concerns. 

    For more information, contact: Tax & Compliance at taxcompliance@uconn.edu