[zahradova]

Hi,

I was a Work & Travel participant and worked 4 months in the year 2009 under the J-1 visa (I am from the Czech Republic).

I was trying to do my federal and state tax return but have some doubts;

In previous years I used services of an agent and my adjusted gross income as well as the amounts of federal and state taxes withheld were similar but the numbers I am getting when trying to file myself using the IRS forms are quite different, namely significantly lower.

e.g. in the year 2008, my adjusted gross income $18 603, federal income tax withheld $2143, state (the state I worked in, same as in the year 2009, is Hawaii) income tax withheld $1057. My federal tax refund was over $1012, state tax refund over $750 (I am not sure about the exact numbers as I don't know the service fee deducted from my refund by the agent).

In the year 2009, my adjusted gross income was $20698, federal income tax withheld $2246, state income tax withheld $1180. Filling out the 1040NR-EZ form, I deducted $1180 on line 11 from my AGI (although I was not sure if in this case "salary" equals "wages") and $3650 on line 13 as my exemption. Based on the tax tables, I calculated my tax as $1964 and the federal tax refund as a mere amount of $282.

What did I miss or filled out incorrectly? Are there any special tax rules that apply in the case of a J-1 Exchange Visitor enrolled in the Work&Travel Program?

Similarly and based on the instructions, I filled out form N-15 (for nonresidents in Hawaii) and got a state tax refund of $275... And I also do not know where I made a mistake here...

I can imagine you will say "use the services of the same agent". However, the deadline for filing is in 5 days and I am not sure if the agent can process all documents this fast, whereas I know if I could fill out my forms correctly, I WILL make sure the forms get to IRS in time, using a priority mail service.

I will greatly appreciate your help as well as a comment on what additional forms need to be sent to IRS with 1040NR-EZ in case of J-1 Exchange Visitors enrolled in the Work&Travel Program.

Thank you very much,

Best regards,
JANA

[AtlantaTaxExpert]

Jana:

If you filed Form 1040NR-EZ, then you failed to deduct your daily living expenses (rent, local transportation, food, incidental costs) during your J-1 tour.

That is probably the reason for the significant difference in your refund for 2009 vice 2008.

If you want professional help to amend your return to claim your daily living expenses, email me at [email protected].