Foreign Nationals

If I am a foreign national employee, what tax forms should I expect to receive from the University?

Foreign national employees who are treaty exempt for all, or part, of the year will receive (in addition to their W-2) a 1042S form by March 15. The treaty wages are removed from the federal taxable wages (Box 1) on the W-2 and reported separately on a 1042S Form. Both forms should be combined when filing a federal tax return.

I am a foreign national student who received a scholarship from the University. Will I receive a 1042S from the University?

Foreign national students who receive a scholarship (by getting a credit to their student account) will receive a 1042S for the portion of the scholarship that is non-qualified. If the student is not from a treaty country or we do not have a TIN for the student, we must collect a tax of 14%. Since we are required to pay that tax up front and add it to the student’s 1042S, the tax is collected by charging the student’s account.

I am a Foreign National employed by the University, what should I do to be exempt from taxes?

Fill out the Foreign National Information Data Sheet (student employees must collect this in person from the Student Payroll Office, then contact Larysa Malinouskaya).

I’ve filled out the tax treaty exempt application, how long does it take for me to find out if I am exempt from taxes?

It can take up to two weeks to process your paperwork. If you were paid in the meantime and found to be exempt from taxes, we will refund you the taxes that were withheld.

I am exempt from taxes, how often do I need to reapply for tax exemption?

If you are a working employee for the University, you need to reapply every year in order to maintain your exempt status. If you have not reapplied by February of the following year, you will be taxed. If you are a student receiving a fellowship, you need to reapply every three years.

I am a Foreign National, can I claim exempt on a W-4?

No, you can only claim single “zero” or single “one.” In order to be exempt from taxes, you must apply for treaty exemption through Payroll.

Where can I get more information from the IRS regarding Tax Treaty Exemption?

You can visit www.irs.gov or call 1-800-TAX-FORM to receive the IRS publications regarding non-resident alien taxation.