Dear tax expert,

I am a Chinese student under F1 visa, single female. This is my second year in the States(NY). In addition to W-2 and 1042-S, I also received 1099-G this year. At the same time I received two 1099-INT forms from two banks with very small amount, which I know that this is not taxable.

Now the form which makes me feel really confused is the form 1099-MISC. I received this from due to my CPT(Curricular practical training) job in a local church service. The amount is $2,100.

I don't know how to deal with the 1099-MISC. Which form shall I use, 1040NR or 1040NR-EZ? I heard that if you are a single nonresident alien, you only need to use 1040NR-EZ, is that correct? Also, I review some of the questions and answers in the website, I am wondering what is the schedule C? Where can I obtain it?

My last question is I also need to fill in the form IT-2 and IT-203 for NY state tax return. I have no idea about how to apply the amount showing in 1099-MISC to these two forms.

I sincerely appreciate if you can answer my question at your earliest convenience. There are only two days left. Thanks very much!

Best,
Yannan

I believe you'll have to use 1040NR. I think you list the $2100 income in line 13 under Business Income or Loss. For the IT201, you list the income under line 6 (Business Income or Loss). You will probably fill out a Schedule C. Include a copy of the federal schedule C with your state taxes. Not sure if you file Form 1040, Schedule SE. Hope this helps a little.

You will need to file Schedule C (Form 1040): Profit and Loss from Business (Sole Proprietorship). On schedule C you will report your income and deduct your business related expenses. On your net income from self-employment (that is from schedule C) you pay 15.3% employment taxes if you have already completed 5-years on CPT. If you are exempt, then you don't pay SE taxes.

How you will treat the 1099-Misc income, read: Your U.S. Tax Return: W2 or 1099: Employee or Independent Contractor.

Thanks very much for both of the replies!!

Hi all,

I would like to know if any university in Illinois or anywhere which offers CPT which permits you to work full time. Im on f1 status and want to work full time off campus.

I was told my frineds there are few universiites, who offer CPT from 1st semester only, can anyone guide me. Thks Sabdeep,