Filing Income Taxes

Need help filing taxes?

In general, you should always consult a tax advisor for information on the taxability of payments received.
UCLA Personnel are prohibited from giving individual income tax advice on personal income tax issues.

The date to file your income taxes is April 15, 2009!

Official information pertaining to federal income tax and state income tax, including tax forms and publications can be
obtained from the following websites and phone numbers listed below:

Federal Income Tax Information
Internal Revenue Service (IRS)
(800) TAX-FORM (To Order Forms)
(800) 829-1040 (Tax Questions)
Web Address: www.irs.gov

California State Income Tax Information

California Franchise Tax Board (FTB)
(800) 852-5711 (For Tax Questions)
Web Address: www.ftb.ca.gov

RESIDENTS - U.S. citizens & resident aliens

Tax Preparation Services for U.S. Citizens & Resident Aliens

VITA Program at UCLA is a Volunteer Income Tax Assistance Program that assists low income individuals such as students prepare their tax returns: http://vita.bol.ucla.edu/index.html.
VITA Program (outside of UCLA) provides free tax return assistance, primarily for low-income individuals, senior citizens, non-English-speaking individuals, and the disabled located in California State University's surrounding community: http://www.csun.edu/vita/.

Tax Preparation Programs Online

E-file
E-file (electronic filing) is the fastest, safest and most accurate way of filing a tax return and reduces the risk of errors compared to filing a paper Form1040. Tax return information filed electronically is protected through encryption. Taxpayers receive an acknowledgement within 48 hours that the IRS accepted the return; and taxpayers who choose direct deposit can receive their refund in half the time.

Federal

State

(California residents)

Free File
Free File program is a free federal tax preparation and electronic filing program for eligible taxpayers developed through a partnership between the Internal Revenue Service (IRS) and the Free File Alliance LLC, a group of private sector tax software companies. Free File allows taxpayers with an Adjusted Gross Income of $52,000 or less to e-file their federal tax returns for free. By accessing software through the IRS's website (www.irs.gov), individual taxpayers can access Free File software and file Form 1040. Free File tax preparation and e-filing services are provided by members of the commercial tax software companies (i.e., Free File Alliance, LLC) not the IRS. Once you choose a particular company on the IRS website, you will be sent directly to the company's commercial website. Please note that if you access these companies by going directly to a company's website and not through www.irs.gov, you may be charged a fee. To find out more about each company’s pricing policies and fees, refer to pricing information on the company's Free File home page.

Turbo Tax
TurboTax Online helps prepare and file your income taxes from any computer with an Internet connection. TurboTax Online stores your Form 1040 tax return for you. Nothing to install. Free e-file is included with the purchase of online products. Individual taxpayers can access TuboTax at http://turbotax.intuit.com/.

  Federal Income Tax Filing

    Internal Revenue Services
   Where to File Addresses for Individuals living in California:

If you are filing Form			If you ARE NOT enclosing a payment.	If you ARE enclosing a payment.
1040 1040 Instructions			Department of the Treasury Internal Revenue Service Fresno, CA 93888-0002	Department of the Treasury Internal Revenue Service Fresno, CA 93888-0102
1040A 1040A Instructions			Department of the Treasury Internal Revenue Service Fresno, CA 93888-0015	Department of the Treasury Internal Revenue Service Fresno, CA 93888-0115
1040EZ 1040EZ Instructions			Department of the Treasury Internal Revenue Service Fresno, CA 93888-0014	Department of the Treasury Internal Revenue Service Fresno, CA 93888-0114
1040-ES			N/A	Internal Revenue Service P.O. Box 510000 San Francisco, CA 94151-5100
1040-ES (NR)			N/A	Internal Revenue Service P.O. Box 660406 Dallas, TX 75266-0406
1040X			Department of the Treasury Internal Revenue Service Fresno, CA 93888	Department of the Treasury Internal Revenue Service Fresno, CA 93888
4868			Department of the Treasury Internal Revenue Service Fresno, CA 93888-0002	Internal Revenue Service P.O. Box 7122 San Francisco, CA 94120-7122
State Income Tax Filing
California Franchise Tax Board Where to File Addresses for Individuals Filing the following Form:
Type of Return	Refund or No-Pay Return	Payment with Return		Other Correspondence
540, 540A, 540 2EZ, 540NR, 540X	Franchise Tax Board PO Box 942840 Sacramento, CA 94240-0002	Franchise Tax Board PO Box 942867 Sacramento, CA 94267-0001		Franchise Tax Board PO Box 942840 Sacramento, CA 94240-0040
Scanable Returns - 540	Franchise Tax Board PO Box 942840 Sacramento, CA 94240-0009	Franchise Tax Board PO Box 942867 Sacramento, CA 94267-0009		Tax Forms Development and Distribution Section MS F-284 Franchise Tax Board PO Box 1468 Sacramento, CA 95812-1468

RESOURCES FOR US CITIZENS AND PERMANENT RESIDENTS:

UCLA Tax Forms and Publications
UCLA Tax Statements

Which Form Should I File for 2008: http://www.ftb.ca.gov/forms/2008/index.shtml

Help choosing a tax professional: http://www.ftb.ca.gov/professionals/index.shtml

Filing date is April 15, 2009: http://www.ftb.ca.gov/individuals/important_duedates.shtml

California Franchise Tax Board Publications
To order: 1-800-852-5711 or on the Internet http:// WWW.FTB.CA.GOV

         FTB Pub 1031, Guidelines for Determining Resident Status
         FTB Form 5805, Underpayment of Estimated Tax by Individuals and Fiduciaries
         FTB Form 540-ES, California Estimated Tax Form
         FTB Form 540-ES Instructions, Instructions for Form 540-ES

IRS Publications
To order: 1-800-TAX-FORM or on the Internet http://WWW.IRS.USTREAS.GOV

         Pub 17, Your Federal Income Tax
         Pub 505, Tax Withholding and Estimated Tax
         Pub 970, Tax Benefits for Higher Education
         Pub 1031, Guidelines for Determining Resident Status

Non-Resident Aliens -

For tax purposes, an alien is an individual who is not a U.S. citizen. Aliens are classified as nonresident aliens and resident aliens. GLACIER, UCLA's Nonresident Alien tax compliance system will determine residency for income tax purposes including withholding rates and income tax treaty eligibility. If you already have a GLACIER record at UCLA you can use CINTAX for free.

C I N T A X - Nonresident Alien Tax Preparation System Online
CINTAX is an online web-based tax return preparation system designed exclusively for foreign students, scholars, teachers, researchers, trainees, and their dependents who are nonresident aliens preparing U.S. federal income tax Forms 1040NR and 1040NR-EZ. CINTAX is designed to take the time and confusion out of filing a U.S. tax return and takes only 20 minutes to complete and print a tax return!

Please refer to Publication 519 U.S. Tax Guide for Aliens on the Internal Revenue Service website at www.irs.gov or call 1-800-829-1040, toll-free for additional help and information about filing a U.S. tax return.

GLACIER and CINTAX can work alone or as an integrated system:

UCLA User Group License - Free to UCLA Users with a GLACIER Record!
No charge to nonresident aliens who have a 2008 UCLA GLACIER record. GLACIER’s Online Tax Compliance System begins when UCLA invites a foreign national to come to the U.S. and culminates in the filing of the individual's U.S. income tax return. Individuals simply log into CINTAX from any web-accessed computer - anywhere in the world - enter the assigned Access Code, and begin completing his or her U.S. tax return! To find a computer, UCLA students can click on Campus Computer Labs for a list of locations at UCLA.

Individual Use License
The cost of an Individual Use license is $39 and allows a foreign national to complete his or her Form 1040NR or 1040NR-EZ, along with Form 8843 and Form W-7 for himself/herself and any dependents (if applicable). To find out more, click on CINTAX at https://www.arcticintl.com/cintax.htm.

Please note that nonresident aliens are not allowed to file their tax forms electronically! Nonresident aliens must print, sign and mail their tax form to one of the following locations.

Nonresident aliens will file Form 1040NR or 1040NR-EZ.
Resident aliens should file Form 1040EZ, 1040A, or 1040.

Where to File Addresses for Individual Taxpayers Filing Form 1040NR and 1040NR-EZ

Form	Address
Form 1040NR U.S. Nonresident Alien Income Tax Return	Austin, Texas 73301-0215
Form 1040NR-EZ U.S. Income Tax Return for Certain Nonresident Aliens With No Dependents	Austin, Texas 73301-0215

Tax Information for Nonresident Aliens
Click on Tax Information for Nonresident Aliens for more information about tax statements you may receive from UCLA, including workshops and organizations that offer tax return preparation assistance to low income taxpayers such as students.

RESOURCES FOR NONRESIDENT ALIENS:

      UCLA Tax Forms and Publications
      UCLA Tax Statements

California Franchise Tax Board Publications
To order: 1-800-852-5711 or on the Internet http:// WWW.FTB.CA.GOV

IRS Publications
To order: 1-800-TAX-FORM or on the Internet http://WWW.IRS.USTREAS.GOV

         Pub 515, Withholding of Tax on Nonresident Aliens and Foreign Corporations
         Pub 519, US Tax Guide for Aliens
         Pub 520, Scholarships and Fellowships
         Pub 901, U.S. Tax Treaties
         Pub 1040, Instructions for completing Form 1040NR - U.S. Nonresident Income Tax Return
         Pub1040-ES (NR), U.S. Estimated Tax for Nonresident Alien Individuals

I have questions about one of the following tax forms I received from UCLA:
Forms 592-B, 1098-T, 1099-MISC, 1042-S and W-2.

Click on Tax Statements from UCLA for questions about any one of these forms you may have received from UCLA for the tax year 2008.
Or, click on Tax FAQ's.

I am a student, postdoctoral fellow, or visiting scholar, how may I obtain
information pertaining to tax issues?

Federal Tax Information for Students

Students may contact the Internal Revenue Service (IRS) at www.irs.gov, or click on Forms and Publications to retrieve tax forms and publications on the Internet which pertain to Federal Tax
information. For your convenience, a list of IRS and UCLA Forms and Publications pertaining
to resident and nonresident individuals is available by clicking on Forms and Publications. Items highlighted in "blue" apply to foreign individuals.

State Tax Information for Students
	Students may contact the California State Tax Board (FTB) at http://www.ftb.ca.gov/index.html, or click on Forms and Publications to retrieve tax forms and publications on the Internet which pertain to California State Tax information. For your convenience, a list of UCLA Forms and Publications pertaining to resident and nonresident individuals is available by clicking on Forms and Publications.

I have questions about the Hope Scholarship and Lifetime Learning Tax Credits.
How can I obtain more information about these tax credits?

Click on Hope Scholarship Credit and Lifetime Learning Credit.

UCLA Tax Contacts

Central Office	Payment Type	Contact	Phone	Email
Accounts Payable 10920 Wilshire Blvd., 5th Floor Los Angeles, CA 90024-6502	BruinBuy ―Independent Contractors ― Honorarium ― Lecture Fees ―1099MISC Tax Statement		(310) 794-0197
Financial Aid Office A-129J Murphy Hall 405 Hilgard Avenue Los Angeles, CA 90095-1435	Scholarship/Fellowship ―Undergraduates	Rose Ann Valdez	(310) 206-0445	rvaldez@saonet.ucla.edu
Graduate Student Support 1228 Murphy Hall 405 Hilgard Avenue Los Angeles, CA 90095-1444	Scholarship/Fellowship ―Graduates	Sherman Chew	(310) 825-1025	schew@gnet.uca.edu
Payroll Office 10920 Wilshire Blvd., Suite 600 Los Angeles, CA 90024-6502	GLACIER Administrator ―Visiting Lecturers ―1042-S Tax Statement	Mike Sattin	(310) 794-8718	msattin@finance.ucla.edu
	Employees ―Nonresident - Non Treaty	Cicili Mislang	(310) 794-8718	cmislang@finance.ucla.edu
	Employees - Nonresidents w/Tax Treaty	Heather Kira-Hoeke	(310) 794-8730	hhoeke@finance.ucla.edu
	Employment ―Post Docs	Lucy Eugenio	(310) 794-8726	eeugenio@finance.ucla.edu
Tax Services 10920 Wilshire Blvd., 5th Floor Los Angeles, CA 90024-6502	ITIN Applications ―Independent Contractors (Visiting lecturers) ITIN Applications ―Students & Scholars	Sandy Sabeti	(310) 794-0538	ssabeti@finance.ucla.edu
Dashew Center for International Center for Students & Scholars 106 Bradley International Hall 417 Charles E. Young Drive West Los Angeles, CA 90095-1379	Resources for Students & Scholars ―Documents & Forms ―Denial Letter for SSN ―Social Security Request ―Visa Services ―Tax Information	Counselors	(310) 825-1681

If you are filing Form

If you ARE enclosing a payment.

California Franchise Tax Board Where to File Addresses for Individuals Filing the following Form:

Type of Return

Refund or No-Pay Return

Payment with Return

Other Correspondence

540, 540A, 540 2EZ, 540NR, 540X

Franchise Tax Board PO Box 942840 Sacramento, CA 94240-0002

Franchise Tax Board PO Box 942867 Sacramento, CA 94267-0001

Franchise Tax Board PO Box 942840 Sacramento, CA 94240-0040

Scanable Returns - 540

Franchise Tax Board PO Box 942840 Sacramento, CA 94240-0009

Franchise Tax Board PO Box 942867 Sacramento, CA 94267-0009

Tax Forms Development and Distribution Section MS F-284 Franchise Tax Board PO Box 1468 Sacramento, CA 95812-1468

Where to File Addresses for Individual Taxpayers Filing Form 1040NR and 1040NR-EZ

Form

Address

California Franchise Tax Board
Where to File Addresses for Individuals Filing the following Form:

Franchise Tax Board
PO Box 942840
Sacramento, CA 94240-0002

Franchise Tax Board
PO Box 942867
Sacramento, CA 94267-0001

Franchise Tax Board
PO Box 942840
Sacramento, CA 94240-0040

Franchise Tax Board
PO Box 942840
Sacramento, CA 94240-0009

Franchise Tax Board
PO Box 942867
Sacramento, CA 94267-0009

Tax Forms Development and Distribution Section MS F-284
Franchise Tax Board
PO Box 1468
Sacramento, CA 95812-1468