Social Security numbers (SSNs) are ONLY issued to students with work authorization. The Social Security Administration uses SSNs for tax purposes; therefore if a student is not employed, there is no need for a Social Security Number.

For students employed on-campus, the Human Resources Department will issue a form verifying that the student is able to apply for a SSN, with eligibility to work on-campus. Students need to have a Social Security Number to apply for Hawai‛i driver's licenses.

Tax Information

The U.S. income tax system is based upon a collection of estimated taxes during the year, and the annual filing of a statement of income and exemptions. You are entitled to two income tax entities, the federal and state governments, and both the U.S. and Hawai‘i governments require employers to withhold funds from your paycheck in anticipation of your tax liability.

You must determine whether you are a resident or nonresident for taxation purposes. Individuals who are tax residents are taxable on all worldwide income, regardless of where it is earned. Unless exempted by tax treaty, nonresidents are taxable on income earned from U.S. sources. The terms "resident" and "nonresident" as used by the Internal Revenue Service (IRS), the U.S. taxation agency, are related to immigration status, but it is possible to be a nonresident for immigration purposes and a resident for taxation purposes.

Each year, students are required to file a U.S. federal income tax form even if there was no income during the prior year. If there was an income above a minimum level, which varies, students will also be required to file a Hawai‘i state income tax form. The federal must be completed and submitted by April 15; the state by June 16. Students will receive statements from their employer and other sources of income (such as bank interest) by early February, which will list all funds earned in the prior year. Forms and basic information on income tax filing is available at the International Student Services Office, but this office can provide only limited assistance with your forms. If you cannot complete the forms without assistance, you will need to contact a professional tax preparation service or a volunteer group that assists with tax forms for nonresidents.

For nonresidents, the federal form to file is 1040—NREZ and Form 8843. These forms and instructions can be downloaded by using the link located at the bottom of the page.

They can also be picked up at 300 Ala Moana Blvd, 1^st Floor, #1002. Their number is 1-800-829-1040 (information), or to order forms, call 1-800-829-3676.

The state form to file is the N-15. This form and instructions can be downloaded by using the link located at the bottom of the page. They can be picked up at 830 Punchbowl St., Window #3; for information call 587-4242 or 587-7572.

Please note that if any information is falsified with your tax statements, you will be subject to substantial financial penalties and criminal prosecution. Tax forms are audited and verified for correctness each year, and individuals that have submitted false information are vigorously prosecuted by the federal government.

Form 8843: www.irs.gov/pub/irs-pdf/f8843.pdf

Form 1040NR-EZ: www.irs.gov/pub/irs-pdf/f1040nre.pdf

Form N-15: www.state.hi.us/tax/2008/n15_i.pdf