Hi!
I'm currently a student on F1 visa (for 1,5 years now), Russian citizenship. Over this summer I'm interning in San Francisco, and hold a CPT authorization to work.
My employer could only offer me a Independent Contractor contract, and thus is paying me the full amount for summer work - $7000 in check, no tax deductions from their side at the end of August. When I started working, I signed my contract with W-9 form being part of it (Request for Taxpayer Identification Number and Certification), providing my SSN.

I was wondering
1) how should I pay taxes and what's the amount and procedures (forms I should use, deadlines, total amount I should pay)
2) Am I eligible for any tax deductions (standard deductions, Russia-US tax treaty etc)
3) What should I do with W-9 form that I signed? I assume it was intended for US residents, so should I make my employer void it and sign some other form suitable for my situation?


Thanks a lot,
Polina

Polina,

1) You will file Form 1040NR with a Schedule C to claim the $7,000 income. You will also file a California state tax return.

2) You CANNOT claim the standard deduction due to your F-1 visa status. However, if you pre-pay the California taxes you will owe before 31 December 2013, you can deduct those paid state income taxes as an itemized deduction. You WILL be allowed to claim your personal exemption of about $3,900, but, unfortunatetly, I see NO treaty exemption for students in the U.S.-Russia Tax Treaty.

3) complete the W-9 and provide your employer with your SSN.

If you need professional help filing your 2013 tax returns. Email me at the email address in my profile if you do not see it below.

You should provide a form W8BEN instead of W9.

TaxForAliens IS correct, but in this case, the intent is to inform your employer of your legal name, address and SSN, and the Form W-9 does that function just fine.

Since the W-9 does NOT get submitted to anybody (it remains on file at the employer's office), submitting the W-9 to your employer is okay.