Non U.S. Resident Taxes (NRA)

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Non U.S. Resident

Taxes (NRA)

Li Chang WongUniversity of Washington, Student Fiscal ServicesEmail: lichang@u.washington.edu Phone: 206-221-2621

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•U. S. Source of Income • Scholarships• Fellowships• Tuition Waivers• Prizes• Stipends

•Social Security Number •Tax Related Forms•Resources•Questions

Agenda

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Anyone on a visa is considereda Nonresident Alien

• under special conditions, you may elect to file income tax like a resident alien

• See publication 515

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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

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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%

U.S. Source of Income for Taxable Scholarship

or Fellowship Grants

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1.Prizes, awards and stipends given to non-resident 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

Prizes, Awards and Stipends

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When you contact SFS for account information, we need to have at least one of the following:

•student name•student number •SS# or ITIN

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Social Security Number (SSN) or Individual Tax ID Number (ITIN)• Contact the Office of International Students & Scholars

(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/admin/ssn.html

• If the student does not qualify for an SSN – Contact the UW ISS Office before emailing

itin@u.washington.edu, or visit: www.washington.edu/admin/payables/tax/itin2.html

Canadian Form TL11A Tuition, Education, and Textbook Amounts Certificate - University Outside Canada

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http://f2.washington.edu/fm/sfs/tax/canada

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W-2You may receive this form from your employer if you have a job on campus or off campus

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1042-SWill receive a 1042-S for:

Scholarship or financial aid money that is in excess of tuition charges AND

U.S. source of fundsWill not receive a 1042-S for:

Aid money paying tuition & fees only OR

Not U.S. source of fundsYou may receive multiple forms in a year for each type of income

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1042-S

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W-8BenTo 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

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FormW-8Ben

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1098T Tax Form•Non-Resident Alien students do not qualify for Hope 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

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1040NR or 1040NR-EZ

Use one of these forms to file the tax return

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1040NRWhere to file:Department of the TreasuryInternal Revenue Service CenterAustin, TX 73301-0215U.S.A.

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1040NR-EZ

Where to file:Department of the TreasuryInternal Revenue Service CenterAustin, TX 73301-0215U.S.A.

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ISS Tax Resources

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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

Electing to file as a residentTo file your taxes use one of these forms:

– 1040ez – 1040 – 1040a– Efile

For more information: U. S. Tax Guide for Aliens– IRS publication 519

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http://f2.washington.edu/fm/sfs/tax/student

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http://f2.washington.edu/fm/sfs/tax/nra

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For more information•IRS web site: www.irs.gov•Nonresident Alien Taxes

IRS publication 515•U. S. Tax Guide for Aliens

IRS publication 519

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For Frequently Asked Questions

UW student tax websitehttp://f2.washington.edu/fm/sfs/tax/student

Other Questions?Send email to: taxquest@u.washington.edu