Tax

On this page:

• Income Tax Workshops
• Overview
• Tax Form Information
• Sprintax Tax Software
• Students Without a Yearly Income
• Tax Return Filing Information
• Social Security and Medicare Refunds
• State and Local Tax Information
• Penalties and Interest
• Tax Information for Resident Alien
• Frequently Asked Questions
• Contact & Help
• Individual Taxpayer Identification Numbers

Income Tax Workshops

You can join our live workshops on WebEx by clicking the "Join Tax Workshop" button below.

Workshops are offered at the following times:

• Virtual: Mondays at 10 a.m. (session)
• In-person for non-working students:
  • Tuesdays at 4 p.m. (session), Student Union Discovery Room (163)
  • Wednesdays at 10 a.m. (session), Student Union Rathskeller (008)
  • Thursday at 4 p.m. (session), Student Union Discovery Room (163)
• Question & Answer: Tuesdays & Thursdays from 9–11 a.m., Student Union UCIE Room (224)

Workshops will start on Monday, March 4.

Can't make it to one of the live workshops? You can watch a pre-recorded workshop by clicking the video below.

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Overview

Who Needs to File an Income Tax Return?

Each Spring by April 15, everyone who was physically present in the United States on a F-1, F-2, J-1, J-2, H-1B, TN, visa at any time during the previous calendar year (even for one day) must file a Federal Income Tax Return. This includes dependents. Federal Income Tax Returns are to be completed and mailed by April 15.

Special Note

Please remember that even though it is called a Federal Income Tax Return, not everyone who files a "return" is going to get a refund. Many of you will find out that everything will balance out to "0", and some of you may find out that you owe more taxes to the Federal Government. Regardless of whether or not you are going to get a refund, you are required by law to file a tax return if you were in the U.S. on an F-1, F-2, J-1, J-2, H-1B, TN visa in previous tax year. By having your check book with you when you complete your Federal Income Tax Return you will have a check available to either pay any taxes you do owe, or have information (such as your bank account number and ABA number) in order for a refund to be electronically deposited into your account.

Purchasing your Sprintax Access Code

Students who file taxes with Sprintax can purchase an access code using the following link: https://epay.wright.edu/C21810_ustores/web/product_detail.jsp?PRODUCTID=1760. The cost of the access code is $5, which provides a $45 discount for our students. Keep in mind that this access code can be used just for the Federal Return form (8843 form).

What Help is Available?

The UCIE office has purchased the use of Sprintax, a web-based tax program. This software will enable you to use any computer that has web access to start or modify your personal tax return - this means you are no longer limited to one lab and certain times of the day to modify or correct your own personal return. The procedure for obtaining the Sprintax passwords will be announced in the UCIE weekly email newsletter.  In order to use Sprintax you will need:

• Passport and Visa
• I-20 or DS-2019 (if F-1/J-1)
• All US Visa Entry/Exit Dates (I-94)
• I-797 Approval Notice (if on H-1B status)
• Any Income Documents (W-2, Form 1042S, Form 1099, etc.) - if applicable
• WSU ID (student or staff)
• Checkbook (for paying taxes or providing refund information)
• The name and office telephone number of your academic advisor, graduate program director, or department head.
• Sprintax Account Login Credentials
• Social Security Number (SSN) - if applicable
• Previous Year Tax Return Forms - if applicable

As a reminder, there are two options to file your taxes, you can e-file or mail your return. It is recommended that the students e-file their Federal Tax Returns.

You must print, sign, and mail your state and local tax returns (if needed) once you complete the preparation process in the Sprintax software. Please note that the official deadline for filing Federal tax returns for 2023 is April 15, 2024, for residents and non-residents who earned U.S. income.

Keep in mind that Sprintax only files Federal, State, and FICA returns. Students also need to file Local and School taxes that should be filed separately on other websites like www.ritaohio.com and www.tax.ohio.gov.

Also, note that Sprintax doesn't file students who have been in the USA for more than 5 years. The system won't allow you to proceed further to finish an application. In this case, students will need to use other websites to file taxes. Be aware that international students can't use the Turbotax website—it's only for United States residents.

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Tax Form Information

Form W-2

W-2's are issued to everyone who worked and was paid by an employer during the previous year unless all wages were exempt under a tax treaty. It lists the total income and all the taxes that have already been withheld and may include Federal, State, Social Security and Medicare. These forms are employer-specific, so if you had a job anywhere other than at WSU, you will also have a Form W-2 from that employer that you will need to file your tax return. Your WSU Form W-2 will be mailed by January 31 to the last known address on file in the payroll system as of December 31. If you have lost the W-2 from WSU that was sent to you, or you believe that you have not received one, please contact WSU Payroll or Career Services. If you worked off campus for another employer during previous year be sure that your off campus employer sends you a W-2 or 1099 for that period of employment.

If you have not yet received a Form W-2 there could be several reasons:

• You had no compensation (job) income during the tax year.
• Your income was exempt from all withholding because of a tax treaty between the United States and your country of tax residency. Tax treaty-exempt income is reported on Form 1042-S, which will be explained below.
• Your address changed and the form has either been delayed or lost in the postal system or will be returned to WSU by the Post Office as undeliverable. If you believe this is true, please come with a photo ID to the Payroll Office, 301-D University Hall, after February 10 and request a Form W-2. In some cases, the forms will have been returned to the Payroll Office. In other cases, the Payroll Office will need to print a duplicate form.

If the Form W-2 you received shows no Federal or State withholding, but shows Social Security and Medicare withholding, this is normal for persons who are residents for tax purposes, but who are still exempt from Federal and State withholding because of a tax treaty.

If the Form W-2 you received shows Social Security and Medicare withholding, but you are in F-1 or J-1 status and are a nonresident alien for tax purposes, you may be eligible for a refund of this withholding.

Form 1042S

1042S's are scheduled to be mailed by the third week in February. 1042S's are issued to anyone who received a nonqualified scholarship or tax treaty benefit during previous year. 1042S's will be issued to individuals who received one, or more of the following reasons:

• If you received a nonqualified scholarship such as grant in aid, athletic scholarship or a stipend, such as a fellowship to cover living expenses.
• If you took advantage of a Tax Treaty benefit which means some or all of your previous year's salary was exempt from Federal Taxes, for example our Chinese or Indian Scholars/students.

Please ensure that your current mailing address is accurate with the WSU Registrar and Payroll Office (where your WSU pay-check comes from). This is the address that will be used to mail the Form 1042S.
If you meet one of the above criteria and you have not received your Form 1042S by late February or have lost the Form 1042S that was sent to you, you must contact the WSU Payroll office.

Additional Notes:

• If you are Chinese (and entered the U.S. as F-1 or J-1) and earned money during previous year, you will most likely be receiving a 1042S. Please wait for it to arrive before you attempt to do a Federal Income Tax return.
• Students who entered as F-2 or J-2 and later changed to F-1 or J-1 and worked on campus do not receive tax treaty benefits and therefore will not receive a 1042S.
• If you are an Indian Student (F-1) you will not receive a 1042S for salary paid, but you will if you received any nonqualified scholarship payments – tuition waivers are not in this category.
• If you are a non-student (for example a J-1 Research Scholar, Professor, Short-Term Scholar) and received money from WSU while claiming a tax treaty, you will receive a Form 1042S.

Form 1099

Some of you (not all of you), may also receive one or more 1099 Forms. 1099's are forms mailed to people to document a variety of possible incomes that would not necessarily be reported on a W-2 or 1042S. Below are some examples of 1099 forms you may receive. (Not everyone will get a form 1099)

• 1099-DIV Money made on Stocks, Dividends, Bonds etc.
• 1099-G Refund of your State of Ohio Taxes from previous tax year.
• 1099-INT If you received interest on a savings account (you do not need to report this on your Federal Income Tax Return).
• 1099-R Refund of any money you paid into PERS (Ohio retirement fund).
• 1099-MISC Money paid to you as an independent contractor.

Form 1098-T

1098-T's have been mailed recently. IRS Form 1098-T, "Tuition Payments Statement", must be provided by WSU to taxpayers who pay tuition expenses, so that the taxpayers can claim certain credits, if applicable, on their returns. Since Non Resident Aliens are not eligible for these credits, they do not need to receive these forms. Form 1098-T's should only be sent to Resident Aliens for Tax Purposes, or U.S. Citizens. In most cases if you are in the U.S. under F-1/J-1 immigration status you should not receive this form. If you have received this form and you are not a Resident Alien for tax purposes, a U.S. Citizen or married to a U.S. Citizen, you should disregard this form.

Determining if you are a Resident Alien for tax purposes can be made when you are using GTP. One formula for determining this status that will work for many of you reading this is to know that if you are an F-1 and arrived in US less than 5 years ago, you are most likely a Non Resident Alien for Tax Purposes – in this case, you do not need a 1098T and should not worry about this form. However if you believe you are a Resident Alien for Tax Purposes and you have not received this form you can contact the WSU Bursar Office to have Form 1098T sent to you.

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Sprintax Tax Software

Doing your taxes on the Sprintax software is quick and easy. This tax software program is completely self-contained and you can work at your own pace and get all your questions answered "on-line". The program allows you to quickly and easily complete your Federal Tax forms with your home computer or if you wish, you may also use WSU computers to browse online to use the Sprintax and accomplish this. The UCIE office has purchased a site license for WSU students to use, so there will only be a small charge of $5 for you to use the Sprintax software. You can find out more about this after you have the new Sprintax password.
Your first step is to purchase a password at the UCIE online Marketplace and carefully read through the Sprintax instructions.

The Sprintax Instruction Sheet will be available after buying the password at the UCIE Online Marketplace.

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Students Without a Yearly Income

Who Must File

If you are an alien individual (other than a foreign government-related individual), you must file Form 8843 to explain the basis of your claim that you can exclude days of presence in the United States for purposes of the substantial presence test because you:

• Were an exempt individual, or
• Were unable to leave the United States because of a medical condition or medical problem.

When and Where To File

If you are filing a 2016 Form 1040NR or Form 1040NR-EZ, attach Form 8843 to it. Mail your tax return by the due date (including extensions) to the address shown in your tax return instructions.

If you do not have to file a 2016 tax return, mail Form 8843 to the Department of the Treasury, Internal Revenue Service Center, Austin, TX 73301-0215 by the due date (including extensions) for filing Form 1040NR or Form 1040NR-EZ.

Penalty for Not Filing Form 8843

If you do not file Form 8843 on time, you may not exclude the days you were present in the United States as a professional athlete or because of a medical condition or medical problem that arose while you were in the United States. Failure to exclude days of presence in the United States could result in your being considered a U.S. resident under the substantial presence test.

You will not be penalized if you can show by clear and convincing evidence that you took reasonable actions to become aware of the filing requirements and significant steps to comply with those requirements.

Substantial Presence Test

You are considered a U.S. resident if you meet the substantial presence test for 2023. You meet this test if you were physically present in the United States for at least:

• 31 days during 2023 and
• 183 days during the period 2023, 2022, and 2021, counting all the days of physical presence in 2023 but only 1/3 the number of days of presence in 2022 and only 1/6 the number of days in 2021.

Note: To claim the closer connection to a foreign country(ies) exception to the substantial presence test described in Regulations section 301.7701(b)-2, you must file Form 8840, Closer Connection Exception Statement for Aliens.

Generally, you are treated as being present in the United States on any day that you are physically present in the country at any time during the day. However, you do not count the following days of presence in the United States for purposes of the substantial presence test.

1. Days you regularly commuted to work in the United States from a residence in Canada or Mexico.
2. Days you were in the United States for less than 24 hours when you were traveling between two places outside the United States.
3. Days you were temporarily in the United States as a regular crew member of a foreign vessel engaged in transportation between the United States and a foreign country or a possession of the United States unless you otherwise engaged in trade or business on such a day.
4. Days you were unable to leave the United States because of a medical condition or medical problem that arose while you were in the United States.
5. Days you were an exempt individual.

Exempt Individuals

For purposes of the substantial presence test, an exempt individual includes anyone in the following categories.

• A teacher or trainee (defined on this page).
• A student (defined on the next page).
• A professional athlete temporarily present in the United States to compete in a charitable sports event.

The term exempt individual also includes an individual temporarily present in the United States as a foreign government-related individual under an "A" or "G" visa. If you are present under an "A" or "G" visa, you are not required to file Form 8843.

Files & Forms

• IRS Website Tax Forms and Instructions
• Form 8843
• Instructions
• Additional Instructions
• Example Form
• Check Your Refund Status

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Tax Return Filing Information

Tax Treaty

The United States has income tax treaties with a number of foreign countries. Under these treaties, residents (not necessarily citizens) of foreign countries are taxed at a reduced rate, or are exempt from U.S. income taxes on certain items of income they receive from sources within the United States. These reduced rates and exemptions vary among countries and specific items of income.

If the treaty does not cover a particular kind of income, or if there is no treaty between your country and the United States, you must pay tax on the income in the same way and at the same rates shown in the instructions for Form 1040NR.

Note: You should carefully examine the specific treaty articles that may apply to find if you are entitled to a tax credit, tax exemption, reduced rate of tax, or other treaty benefit or safeguard. If you are not a student, trainee, teacher, or researcher, but you perform services as an employee and your pay is exempt from U.S. income tax under a tax treaty, you may be able to eliminate or reduce the amount of tax withheld from your wages. Provide your employer with a properly completed Form 8233 for the tax year. The Form 8233 must report your Taxpayer Identification Number (TIN). On your Form 8233 you must report your U.S. Social Security Number or your Individual Taxpayer Identification Number (ITIN).

Claiming Tax Treaty Benefits

Alien students, teachers, and researchers who perform dependent personal services (as employees) can use Form 8233 to claim exemption from withholding of tax on compensation for services that is exempt from U.S. tax under a U.S. tax treaty.

Wages are generally subject to tax withholding by the employer. Upon being hired, an employee files Form W-4 to advise the employer of the employee's status for withholding. Due to the restrictions on deductions that can be claimed by nonresidents, a nonresident should check the "single" box on Form W-4 even if married; and should claim only one withholding allowance—unless the nonresident is from Canada, Mexico, South Korea, or a student from India, and can claim a spouse or child as an exemption.

Some tax treaties provide for a limited exemption from tax for wages earned while temporarily studying in the U.S. To avoid withholding on wages eligible for such an exemption, a student to whom one of those treaties applies should fill out IRS Form 8233, Exemption Form Withholding on Compensation for Independent Personal Services of Nonresident Alien Individual, and give it to the employer in duplicate. A new Form 8233 must be given to the employer each year. Pay earned, but not subject to withholding because of a treaty, is reported on Form 1042-S, which the employer is required to provide by March 15 each year. If a student either fails to give Form 8233 to the employer, or earns more than the treaty exemption amount, federal tax will be withheld and amounts earned will be reported on Form W-2.

Tax Treaty Lists

Important Note: The tables below are a general summary and subject to change.

• Review the Tax Treaty
• Tax Treaties for students with wages
• Tax Treaties for students with scholarships
• Tax Treaties for students who teach

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Social Security and Medicare Refunds

This section is about incorrectly withheld Social Security (FICA) and Medicare Tax from earnings (wages), and how to get the money refunded to you.

Different kinds of taxes are withheld by employers. The W-2 form (Wage and Tax Statement) sent to you by your employer each January has boxes for reporting withholding of Federal Income Tax (box 2), Social Security Tax (box 4), Medicare Tax (box 6), State Income Tax (box 17) and local income tax (box 19). This tax tip focuses on box 4 and box 6.

F-1 and J-1 students who have been in the U.S. in this status for 5 calendar years or less (2019 or later), and J-1 scholars in the U.S. in this status for 2 calendar years or less (2022 or later) who have been employed ON CAMPUS are exempt from Social Security and Medicare Tax (boxes 4 and 6). F-1 and J-1 students who worked off campus with the appropriate work authorization (economic hardship employment or practical training) are also exempt from these two taxes. However, F-1 and J-1 students in the U.S. in this status for more than five years, J-2 dependents, J-1 scholars and faculty in the U.S. for more than two years, those in other non-immigrant statuses, and those who worked without authorization ARE subject to Social Security (FICA) and Medicare Tax.

If you are an F-1 or J-1 student who thinks that Social Security and/or Medicare Taxes were withheld from your pay incorrectly, because you were in the U.S. in this status for less than five or two years, respectively, and had appropriate work authorization, then U.S. federal regulation requires that you contact the employer who issued you the W-2 and inform them of the error, AND ask that they refund you the money. If the employer cannot or will not issue the refund, there is a special procedure you can use to obtain a refund of Social Security and Medicare Tax. This procedure is entirely separate from filing your income tax forms.

You need to file two special IRS forms, Form 843 and Form 8316. You will be required to show on the forms that you attempted to contact your employer first. You will also be required to attach copies of your work authorization, a copy of your I-94 card, I-20 or DS-2019, and a copy of your W-2 form. It all gets mailed to the Internal Revenue Service Center, Austin, TX 73301-0215. You should keep copies of everything you send and allow up to 6 months for processing.

For more information regarding social security tax information, you can visit the website below: https://www.irs.gov/Individuals/International-Taxpayers/Social-Security-Tax---Medicare-Tax-and-Self-Employment

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State and Local Tax Information

You have to determine whether you are a resident or nonresident of Ohio before preparing Ohio taxes. Most international students present in the United States for the sole purpose of continuing their education in a college or university are considered nonresidents for tax purposes. The rules for filing state taxes vary for each state. Some states do not require you to file a state tax return. Income tax treaties do not cover state income taxes.

• Resident: You were a resident of Ohio if you lived in Ohio for the entire year. If you were away temporarily, you were still a resident of Ohio.
• Nonresident: You lived/dwelled outside of Ohio all year.
• Part-year resident: You moved into or out of Ohio, not counting being away temporarily.

Caution

Part-year residents should use the nonresident credit Schedule D (as explained in the Ohio Income Tax Instructions - 2009) for income earned while a resident of another state. Individuals who earn or receive income within Ohio will be able to claim the nonresident credit with respect to all items of income not earned and not received in Ohio.

If you are unsure of your state of residency, Ohio law provides that you will be considered a full-year nonresident of Ohio only if you meet all five of the following requirements:

• During the entire taxable year you had at least one abode outside of Ohio,
• You spent no more than 182 contact periods in Ohio during the taxable year,
• You were not a part-year resident of Ohio during the taxable year of the immediately succeeding calendar year you file the affidavit of non-Ohio domicile (below),
• The affidavit does NOT contain any false statements.

State Forms

If you worked during the previous tax year, you are required to file a State Income Tax Return after you have completed your Federal Income Tax Return. And if you can get refund from the federal government, maybe you can also get money back from the state government. You can only file a State Tax Return AFTER you have completed your Federal Tax Return. Look below for web site references you can use to download Ohio state and local tax forms. If you have completed the Federal form 1040NR or 1040NR-EZ, then you can complete the Ohio Individual Income Tax Return form IT-1040.

• All Forms
• Instructions for IT 1040 and SD 100
• Form IT 1040

Electronic Tax Filing with Ohio I-File

Rather than filing a state return manually, now you can use Ohio I-File to file it electronically and also send in your return online. Ohio I-File is the Department of Taxation's free online filing option for all Ohio income taxpayers…just click on the logo below to get started. The I-File advantages are many, particularly for those getting money back "By filing on-line and choosing direct deposit, those with refunds can expect them back in about seven business days." For those who owe additional tax can file their return and choose to pay the tax due at a later day, anytime up till April 15th.

School District Income Tax Return and information

For Fairborn or other local City Municipal Income Tax forms and information:

• Instructions
• Form

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Penalties and Interest

If you have filed an erroneous federal tax return in previous years, the following statement from the IRS outlines all interests and penalties.

Interest and Penalties

You do not have to figure the amount of any interest or penalties you may owe. Because figuring these amounts can be complicated, we will do it for you if you want. We will send you a bill for any amount due. If you include interest or penalties (other than the estimated tax penalty) with your payment, identify and enter the amount in the bottom margin of Form 1040NR-EZ, page 1. Do not include interest or penalties (other than the estimated tax penalty) in the amount you owe on line 25. Interest. We will charge you interest on taxes not paid by their due date, even if an extension of time to file is granted. We also will charge you interest on penalties imposed for failure to file, negligence, fraud, substantial valuation misstatements, substantial understatements of tax, and reportable transaction understatements. Interest is charged on the penalty from the due date of the return (including extensions). Penalty for late filing. If you do not file your return by the due date (including extensions), the penalty is usually 5% of the amount due for each month or part of a month your return is late, unless you have a reasonable explanation. If you do, include it with your return. The penalty can be as much as 25% of the tax due. The penalty is 15% per month, up to a maximum of 75%, if the failure to file is fraudulent. If your return is more than 60 days late, the minimum penalty will be $135 or the amount of any tax you owe, whichever is smaller. Penalty for late payment of tax. If you pay your taxes late, the penalty is usually 1/2 of 1% of the unpaid amount for each month or part of a month the tax is not paid. The penalty can be as much as 25% of the unpaid amount. It applies to any unpaid tax on the return. This penalty is in addition to interest charges on late payments. Penalty for frivolous return. In addition to any other penalties, the law imposes a penalty of $5,000 for filing a frivolous return. A frivolous return is one that does not contain information needed to figure the correct tax or shows a substantially incorrect tax because you take a frivolous position or desire to delay or interfere with the tax laws. This includes altering or striking out the preprinted language above the space where you sign. For a list of positions identified as frivolous, see Notice 2010-33, 2010-17 I.R.B. 609, available at www.irs.gov/irb/2010-17_IRB/ar13.html. Other penalties. Other penalties can be imposed for negligence, substantial understatement of tax, reportable transaction understatements, filing an erroneous refund claim, and fraud. Criminal penalties may be imposed for willful failure to file, tax evasion, or making a false statement. See Pub. 519 for details on some of these penalties.

How Long Should Records Be Kept?

Keep a copy of your tax return, worksheets you used, and records of all items appearing on it (such as Forms W-2, 1042-S, and 1099) until the statute of limitations runs out for that return. Usually these records should be kept for 7 years. You should keep some records longer. For example, keep property records (including those on your home) as long as they are needed to figure the basis of the original or replacement property.

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Tax Information for Resident Alien

If you are now a Resident Alien for Tax purposes i.e., you may now be a Resident Alien for Tax Purposes if you meet one of the following criteria:

• Have been in the US as an F-1, or J-1 Student for more than 5 years.
• Have been in the US as a J-1 non-student for more than 2 years.
• Have been in H-1B status for six months or more during previous tax year.
• Obtained Permanent Residency status (Green Card) during previous tax year.
• You obtained US Citizenship during previous tax year.

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Frequently Asked Questions

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Contact & Help

IRS CUSTOMER SERVICE

200 W. Second Street
Dayton, OH
US Internal Revenue Service: (937) 610-2182 (Dayton Phone)                                                  
Website: IRS office in Dayton - IRS TAX OFFICE

FOR A REPLACEMENT WSU TAX FORM (W-2, 1042-S, OR 1098-T)

Payroll Office
280 University Hall
Phone: 775-2249

TELEPHONE ASSISTANCE FOR INDIVIDUALS

Toll-Free, 1-800-829-1040
Hours of Operation: Monday – Friday, 7 a.m. to 7 p.m. your local time
(Alaska & Hawaii follow Pacific Time)
Hours of availability vary by location. Please visit the IRS Telephone Assistance page.

Tax refund information

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Individual Taxpayer Identification Numbers

Students who are not eligible for a Social Security Number and their dependents who have no taxable income, are required to have a US Taxpayer Identification Number (ITIN) in order to file taxes. F-1 AND J-1 STUDENTS AND THEIR DEPENDENTS ARE REQUIRED BY FEDERAL REGULATIONS TO FILE TAX FORMS. An Individual Taxpayer Identification Number (ITIN) is a nine-digit number issued by the US Internal Revenue Service. ITINs are intended for tax use only and can be obtained by filing Form W-7 with the Internal Revenue Service. An ITIN does not represent permission to work and is not proof of US citizenship or permanent residence.

Do not apply for an Individual Taxpayer Identification Number if you have a Social Security Number or if you are eligible for a Social Security Number. If you obtain an ITIN and subsequently you are granted work authorization from INS, you will need to apply for a Social Security Number. Use the Social Security Number on all future tax returns, and notify the IRS so they can retire your ITIN.

The University Center for International Education has a limited supply of ITIN application forms (Form W-7). Form W-7 may also be obtained at the Dayton IRS Office (see address listed in the next paragraph).

HOW TO APPLY FOR AN ITIN

You can apply in person or by mail. To apply for an ITIN IN PERSON please bring: completed W-7 Form and original document of identification or a notarized copy, such as, your passport, birth certificate, driver's license to:

Federal Building
Internal Revenue Service
200 W. Second Street
Dayton OH 45402

Disclaimer: This information is for the use of WSU students only. For more complete information come to The University Center for International Education, WSU room E 190. For further details, visit the Ohio State web page.

Avoding Scams:

https://www.uscis.gov/avoid-scams