Hi, I am a foreign graduate student with a F-1 visa. Since I've been here for only 4 years, I am a nonresident alien for tax purposes

I got a 1042-S form because of my income as a trainee and a W-2 form because of my income as a research assistant. I completed my 1040NR-EZ using these two forms.

However, I provided statistical personal service to one of my professors for a short period of time (4 weeks). I charged $390.00 for this work that I did, but I do not have any form that states that I was paid $390.00 because the professor that hired me told me the amount was very small, so she didn't need to extend a W-2 form for that.

I do not know how to include these $390.00 in my tax return. Then my question is:

a) should I declare the $390.00, since the amount is so low that it might be exempted?

b) If I should, how do I certify that I received it?

c) If I should, in what field of 1040NR-EZ should I include this?

Thank you in advance


Gilbert

AtlantaTaxExpert

Gilbert:

a & C) The income is not exempt from income tax, You need to report the $390 on Schedule C. This will require you file Form 1040 NR isntead of the Form 1040NR-EZ.

b) You do not need certification. The professor is correct; she does not have to file either a W-2 or Form 1099-MSIC on any amount under $600.