Although many students are scrambling to meet the April 15 tax deadline, the process of filing can be even more complicated for international students, said officials at the MSU tax clinic.
The Internal Revenue Service, or IRS, doesn't allow the electronic filling of the 10-40NR, which is what a non-U.S. resident files. This makes filing taxes electronically impossible for international students, MSU tax clinic officials said.
Maryann Pierce, assistant dean for clinical programs at the MSU College of Law, said clinic employees have seen many non-citizens this tax season who think they will be able to file their taxes electronically.
"Regardless of where non-residents go, they're not going to be able to file electronically," Pierce said.
The tax clinic provides counseling about tax laws and legal representation for a nominal fee to low-income payers or taxpayers who speak English as a second language.
Funded by a grant from the IRS, the clinic started in 2000, and employs second- and third-year law students from the MSU College of Law.
And Joshua Wease, an Equal Justice Works Public Interest Fellow who works in the clinic, said the tax filing process is slowed down because non residents can't file electronically.
"It's a problem for us because we do non-resident tax returns and we can't file electronically, so it slows down the process quite a bit," Wease said.
Filing for non residents is even more complicated because of tax treaties, Pierce said.
Most developed nations have a tax treaty with the United States that regulates how non residents will pay taxes in the United States.
"Non residents really need to be ahead of the game and know what their treaty says," Pierce said.
These treaties, which can vary based on job and whether spouses can be claimed, are used to explain to international students why their refunds are so different compared to other international students.
"Some countries give benefits for research jobs, but don't give any benefits for a job flipping burgers," Pierce said. "There's no rhyme or reason one is better."
Students who work in the clinic usually have an interest in tax law, but if they don't, they will by the end of their tenure, said Michele Halloran, clinical professor and director of the tax clinic.
"Some students do this for the clinical experience, but by the end they will have a love for tax law," Halloran said. "Most people regard it as geeky, but tax law is one of the best areas to practice law in."
Although the busiest time for taxes is now, the clinic is open year-round to help those with tax controversy, such as people who are historically non-filers or have cases in tax court, Wease said.
Because they get so busy, the clinic will stop accepting new clients around mid-March, but will help anyone file a tax extension for the summer, Wease said.
