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New Mexico State University

Tax Reporting Obligations
U.S. and New Mexico Income Taxes
Students who earn income by working at NMSU will have to file U.S. and State of New Mexico tax forms, since they are subject to taxes on income. All international students, whether they have earned U.S. income or not, have to fill out the form 8843 and submit to the Internal Revenue Service. Those who have earned U.S. income also fill out the form NR-1040. These forms are due for the previous tax reporting year by the 15th of April of the next year. (For example, students who earned money during the 2005calendar year have to submit the forms by 15th of April, 2006). Students can search for downloadable and on-line versions of the Form 8843 and NR-1040 at the IRS site. Make sure you use the form for the appropriate tax report year. These are usually available in the month of January for the previous year (e.g. January 2006 for 2005 tax year).
Advisory: Students who want to work will also need to apply for a U.S. Social Security number. They will need a letter authorizing employment from the Office (or from ISEP) and a letter from the employer offering employment to obtain this number, which is used for tax identification purposes. The Office of Study Abroad will answer questions on employment during orientation and will guide you in the right direction.
Sales Tax
When shopping in Las Cruces, price tags of items do not usually include state sales tax, which is 7% in this area. Books bought in the bookstore are not subject to sales tax during the tax free period at the start of each semester. You will need to present the student ID to buy books tax free. Food is not taxed at most locations.

 

Last Updated: Friday, 15-Aug-2008 17:09:16 MDT