Dear Atlanta Tax Expert,

Thank you so much for your advice on my res. vs. non-res. Status as an F-1 student in the 6th year.

Right now I'd have only two more technical questions:

1) In addition to the work I did as a regular employee while on OPT (for which I received a W-2), I also did a small one-time job for just $200 for a different employer (the publishing house of my university). I received a check for that service at the time, but I have received no document (W-2 or otherwise) documenting that income. I know that I should declare that income on my tax return, but what do I attach to the tax return to document it? Should I write to them and ask to send me a W-2? Or would a different kind of form apply to such a one-time job?

2) My brother worked for two months in the US on the Work and Travel Program.
His employer sent him a W-2, but without his SSN on it, even though he has one. Is he allowed to fill that in in the appropriate box by hand, or does he have to write to the employer and ask him to issue a corrected W-2 (which could be a lengthy process)?

Take care,

Michal

Michal:

1) You will receive no documentation for that small amount of money. Should you report it? Yes. You can put it on Line #21 of Form 1040 as "Other income"; no documentation is required, and self-employment tax is not due for only $200.

2) Have him neatly print his SSN on the W-2 which he will attach to the tax return. Be sure he retains a copy of it.

Thanks, ATA, but please note that I will be filing not 1040 but 1040NR-EZ (or failing that 1040-EZ), so which line do I put that small undocumented income? On 1040NR-EZ I guess it would be together with the other income for which I have the W-2, i.e. in line 6 (with explanation in field J)?

Your guess about where to put the money on Form 1040EZ is correct.

You cannot use Form 1040EZ if you want to report this income. You must use Form 1040.