Non U.S. Resident Taxes (NRA) University of Washington Student Fiscal Services 1
Agenda U. S. Source of Income Scholarships Fellowships Tuition Waivers Prizes Stipends Social Security Number Tax Related Forms Resources Questions 2
Anyone on a visa is considered a Nonresident Alien under special conditions, you may elect to file income tax as a resident alien See publication 515 3
U.S. source income includes funds received from the University of Washington Income from outside the U.S. is not considered in calculations for U.S. tax 4 4
U.S. Source of Income for Taxable Scholarship or Fellowship Grants 1. Paid to F, J, M, and Q visa holders 2. Subject to withholding at a rate of 14%to the extent that the amount awarded exceeds tuition charges 3. All other income is Subject to withholding at a rate of 30% 5
Prizes, Awards and Stipends 1. Prizes, awards and stipends given to nonresident alien students are taxable income except when used to pay for tuition charges 2. If the award is greater than $3000 in a quarter, SFS will withhold tax at 14% prior to disbursement to student 3. In general, Payroll processes salary and wage payments 6 6
When you contact SFS for account information, we need to have at least one of the following: student name student number SS# or ITIN 7
Social Security Number (SSN) Contact the Office of International Student Services (ISS) in room 459 Schmitz Hall Review the following ISS Website to check your eligibility and the procedures for applying for an SSN http://iss.washington.edu/employment/ssn 8
Individual Tax ID Number (ITIN) (if not eligible for SSN) Contact the Office of International Student Services (ISS) in room 459 Schmitz Hall Apply at the Federal Building, 915 2nd Ave, Room 456 OR Email itin@u.washington.edu, or visit: www.washington.edu/admin/payables/tax/itin2.html 9
Canadian Form TL11A Tuition, Education, and Textbook Amounts Certificate - University Outside Canada http://f2.washington.edu/fm/sfs/tax/canada 10
W-2 You may receive this form from your employer if you have a job on campus or off campus 11
1042-S Will receive a 1042-S for: Scholarship or financial aid money that is in excess of tuition charges AND U.S. source of funds Will not receive a 1042-S for: Aid money paying tuition & fees only OR Not U.S. source of funds You may receive multiple forms in a year for each type of income 12
1042-S 13
W-8Ben To claim a tax treaty benefit, you must file this form: Send to SFS at box 355870 or deliver to room 129 Schmitz Hall If a W-8BEN is NOT on file with the UW, tax will be withheld even if you are from a tax treaty country 14
Form W-8Ben 15
1098T Tax Form Nonresident Alien students do not qualify for American Opportunity or Lifetime Learning tax credits You will not receive the 1098T tax form The exception is someone who elects to file their tax return as a resident alien 16
1040NR or 1040NR-EZ Use one of these forms to file the tax return 17
1040NR Where to file: Department of the Treasury Internal Revenue Service Center Austin, TX 73301-0215 U.S.A. 18
1040NR-EZ Where to file: Department of the Treasury Internal Revenue Service Center Austin, TX 73301-0215 U.S.A. 19
ISS Tax Resources http://iss.washington.edu/money 20
A tax preparation software program provided for your use by the ISS Office at the University of Washington. It is your personal responsibility as an international student or scholar to file federal tax forms. Please be sure you have all of the following items ready and available: Visa/Immigration Status Passport Form DS-2019, if J status individual Form I-20, if F status individual Social Security or Individual Taxpayer Identification Number U.S. Entry and Exit Dates for current and past visits to the U.S. Academic Institution or Host Sponsor Information (name/address/phone for Academic Director) Forms W-2, 1042-S and/or 1099 (if any) Scholarship/fellowship grant letter you may have received (if any) A copy of last year s federal income tax return (Form 1040NR or 1040NR-EZ), if you filed a federal income tax return last year 21
Electing to file as a resident To file your taxes use one of these forms: 1040ez 1040 1040a Efile For more information: IRS publication 519 (U. S. Tax Guide for Aliens) 22
http://f2.washington.edu/fm/sfs/tax/student 23
http://f2.washington.edu/fm/sfs/tax/nra 24
For more information www.irs.gov Withholding of Tax on Nonresident Aliens and Foreign Entities IRS publication 515 U. S. Tax Guide for Aliens IRS publication 519 25
For Frequently Asked Questions UW student tax website http://f2.washington.edu/fm/sfs/tax/student Other Questions? Send email to: taxquest@u.washington.edu 26