1. National Holidays for March
2. Short Spring Break Begins Thursday, March 8
3. Last Call for Grant-in-Aid Applications: Extended to March 12
4. Daylight Savings Time Starts on March 11 This Year
5. Attention New Spring 2007 Students! ISSS Needs Your Input!
6. See “The Starkeeper” on Saturday, March 17
7. Update on H-1B Visa Filings as April 1, 2007 Approaches
8. Income Tax Information: Tax Treaties
9. Income Tax Information: Tax Benefits for Spouses and Dependents

1. National Holidays for March

The following countries are celebrating national holidays during the month of March:

Country	Date
Republic of Korea	1-Mar
Bulgaria	3-Mar
Ghana	6-Mar
Mauritius	12-Mar
Ireland	17-Mar
Tunisia	20-Mar
Namibia	21-Mar
Pakistan	23-Mar
Greece	25-Mar
Bangladesh	26-Mar

2. Short Spring Break Begins Thursday, March 8

The University will take a short Spring Break beginning Thursday, March 8. Classes will not be in session on Thursday, March 8 and Friday, March 9. Classes will resume on Monday, March 12. Most University offices, including the Office of International Student and Scholar Services, will be open on March 8 and March 9. There will be a second, longer break beginning Saturday, March 31. For the second break, classes will resume on Tuesday, April 10.

3. Last Call for Grant-in-Aid Applications: Deadline Extended to March 12

Each semester, awards of up to $500 are made to a small number of international students who have a severe financial need. To be eligible, students must be in F-1 or J-1 status, have been in attendance at Binghamton University at least one year (began their studies at Binghamton in Spring 2006 or earlier), document need, have no outstanding obligations to the university, and be full-time students in good standing.

Some students may find themselves in financial difficulty through no fault of their own. Examples can include reduced support from a sponsor, or unanticipated expenses. Applicants are strongly advised to carefully document their financial situation when submitting the application form, as there are always more students seeking assistance than there are funds.

Applications are available now in the International Student and Scholar Services Office and must be submitted no later than Monday, March 12, 2007. The deadline has been extended because the original deadline, Friday, March 9, falls on a day when classes are not in session.

4. Daylight Savings Time Starts on March 11 This Year

The U.S. Energy Policy Act of 2005, passed by the U.S. Congress in July 2005, extended Daylight Saving Time (DST) in the United States by approximately four weeks. As a result, beginning in 2007, DST will start three weeks earlier on Sunday, March 11, 2007, and end one week later on Sunday, November 4, 2007, resulting in a new DST period that is four weeks longer than previously observed.

So, you'll want to remember to set your clocks ahead one hour before going to sleep on Saturday night, March 10, so that you'll be all set for the start of Daylight Savings Time on Sunday, March 11.

If you use a version of Microsoft Windows operating system on your computer, you may wish to know what affect the earlier start date may have on your applications. Windows users must update both the operating system and their calendar programs. For information, visit: http://support.microsoft.com/gp/cp_dst

5. Attention New Spring 2007 Students! ISSS Needs Your Input!

If you are a new student for the Spring 2007 semester, and attended international student orientation on January 18 and 19, 2007, the Office of International Student and Scholar Services (ISSS) needs your input!

On February 22, 2007, Spring 2007 orientation participants were sent an e-mail message titled “The ISSS Seeks Your Input.” That message included a web link to an on-line evaluation form of the Orientation program. Thank you to those who have already replied, but we need to hear from more of you. This week, the e-mail will be resent with the same title. When you receive it, the ISSS would greatly appreciate it if you would complete the evaluation, which will take only 15 minutes of your time. Thanks very much!

6. See “The Starkeeper” on Saturday, March 17

Southern Tier Celebrates is sponsoring a performance of The Starkeeper on Saturday March 17 at 2:00pm at the Forum Theater in Downtown Binghamton
For more information on the production, visit: http://www.stcelebrates.org/more_events.asp#starkeeper

Southern Tier Celebrates invites international students and their families to attend.  The show is described as "theater without language," very visual, and something people of all ages will enjoy. Ticket prices are: $10 for adults,  $7 for students and $5 for children.

7. Update on H-1B Visa Filings as April 1, 2007 Approaches

The MurthyBulletin, a publication of The Murthy Law Firm http://www.murthy.com reported in its March 2, 2007 some updates on H-1B processing.

As many ISSS-BU News subscribers know, April 1, 2007 is the earliest date that H-1B petitions subject to the “cap” or visa limits can be filed for an October 1, 2007 start date, the first day of the federal fiscal year.

Since April 1 falls on a Sunday, and US Citizenship and Immigration Services (USCIS) is closed on weekends, the next business day for filings is Monday, April 2. The USCIS has indicated that it will accept H-1B petitions received on Saturday March 31 or Sunday April 1 and will treat them as if received on April 2, 2007. However, anything received by the USCIS Service Centers prior to March 31 will be rejected as having been filed too early.

H-1B petitions can be filed six months in advance of the requested start dates. Given the limits on the number of H-1B visas available, many are planning to file their applications on the first possible filing date. Based on anticipated demand for H-1B visas, many are concerned that the H1B cap will be reached very soon after April 2.

It is anticipated that all H-1B petitions subject to the cap will be filed with the USCIS Vermont Service Center, but official guidance from USCIS is expected during this month.

8. Income Tax Information: Tax Treaties

This week's Income Tax article is about Tax Treaties. For more information, visit
http://isss.binghamton.edu/taxes/treaties.html

How do you find out whether your country HAS a tax treaty with the U.S. that allows such a deduction and additional details regarding the deduction? Consult IRS Publication 901 (U.S. Tax Treaties) available in the office of International Student and Scholar Services. Be sure that you are referencing the correct section of the publication; tax treaty provisions for students begin on Page 18.

The section titled "Professors, Teachers, and Researchers" (which starts on Page 15) only applies to those individuals who entered the U.S. in non-student categories, such as a J-1 Visiting Professor or Research Scholar.

If you use CINTAX , it will inform you of any tax treaty for which you might be eligible, and put the information on the appropriate federal income tax form.

If you earned wages (as reported on form W-2) during 2006 and are a national of a country that has a tax treaty with the United States that includes a personal services provision for students, you may be able to deduct that tax treaty amount on your tax form.

The following countries permit their nationals who are students in the United States to protect a portion of their wages from income tax: Belgium, Canada, China, Commonwealth of Independent States*, Cyprus, Czech Republic, Egypt, Estonia, France, Germany, Iceland, Indonesia, Israel, Japan (if you first entered the U.S. in the appropriate visa status prior to March 30, 2004), Korea, Latvia, Lithuania, Luxembourg, Morocco, Netherlands, Norway, Pakistan, Philippines, Poland, Portugal, Romania, Slovak Republic, Spain, Thailand, Trinidad & Tobago, Tunisia, and Venezuela.(*This treaty is in effect for Armenia, Azerbaijan, Belarus, Georgia, Kyrgystan, Moldova, Tajikistan, Turkmenistan and Uzbekistan). However, the rules vary by country.

An easy to read chart for tax treaties based on wages for students can also be found on the ISSS website at: http://isss.binghamton.edu/taxes/saltable.html

If you have a qualifying scholarship or fellowship grant (not a teaching or research assistantship, and not a tuition scholarship) and are from one of the following countries, you may be able to protect all or part of your grant from tax: Belgium, China, Commonwealth of Independent States*, Cyprus, Czech Republic, Egypt, Estonia, France, Germany, Iceland, Indonesia, Israel, Japan (if you first entered the U.S. in the appropriate visa status prior to March 30, 2004), Kazakhstan, Republic of Korea, Latvia, Lithuania, Luxembourg, Morocco, Netherlands, Norway, Philippines, Poland, Portugal, Romania, Russia, Slovak Republic, Spain, Trinidad and Tobago, Tunisia, Ukraine and Venezuela. (*This treaty is in effect for Armenia, Azerbaijan, Belarus, Georgia, Kyrgystan, Moldova, Tajikistan, Turkmenistan and Uzbekistan.)

An easy to read chart for tax treaties based on scholarships or fellowships for students can be found on the ISSS website at: http://isss.binghamton.edu/taxes/schtable.html

If you are a student from India, stop by the ISSS for the handout which describes the India Tax Treaty or visit the ISSS website at http://isss.binghamton.edu/taxes/schtable.html for specific information on the U.S. tax treaty with India.

An easy to read chart for tax treaties for J-1 scholars and faculty who earned salary and wages as reported on a W-2 can be found on the ISSS website at: http://isss.binghamton.edu/taxes/teachresea.htm

Two other good sources of information on tax treaties are the special tax treaty page of the Internal Revenue Service (IRS): http://www.irs.gov/businesses/international/article/0,,id=96739,00.html and the website of Windstar Technologies, http://www.windstar-tech.com/public/treaties.html Both sites have posted the entire text of tax treaties for each country.

9. Income Tax Information: Tax Benefits for Spouses and Dependents

Many international students and scholars who are married and/or have children ask if they can claim their spouse and/or children as dependents on their income tax returns. The answer is, "it depends."

If you are an F-1 or J-1 student, and have been in that status for five or fewer years (since 2002 or later) OR if you are a J-1 scholar or faculty member who has been in that status for two or fewer years (since 2005 or later) you are considered to be a non-resident for tax purposes. You can only claim a spouse and/or children as dependents IF you are a national of one of the following four countries:

Canada
India (students ONLY)
Republic of Korea
Mexico

Nationals from Japan used to be able to claim their spouses and dependents on their income tax returns, but that was under an old tax treaty. The new tax treaty that was ratified on March 30, 2004 eliminated the dependent option after 2005.

If you are a national of any other country, you cannot claim a spouse and/or children as dependents. This is because only those four countries have entered into tax treaty agreements with the United States that permit a spouse or dependent to be claimed as a dependent by a non- resident. This also means that only residents from those four countries can also claim tax credits based on having dependents.

Here are the specific rules:

Spouses:

A spouse exemption is available to married individuals from Canada, Mexico and the Republic of Korea. A spouse exemption is also available to married students from India IF the spouse is living with the student in the United States and if the spouse had no earned U.S. income for the 2006 tax year. No other countries are eligible for the spouse exemption. If you are claiming a spouse exemption, you cannot file form 1040NR EZ. Instead, you must file form 1040NR. CINTAX will complete the correct tax form for you.

Dependents (Children)

Only individuals from Canada, Mexico or the Republic of Korea can claim children who live with them as dependents. Individuals from Canada or Mexico can also claim children who don't live with them as dependents. Students from India can only claim children living with them in the United States if the children are U.S. citizens or U.S. permanent residents.

ISSS-BU is a listserv owned and managed by the Office of International Student and Scholar Services, Division of Student Affairs, at the State University of New York at Binghamton. It is the publisher of ISSS-BU News . Permission is granted to freely distribute the information posted to this list as long as its contents remain unchanged.