Non U S Resident Taxes NRA Li Chang

Non U. S. Resident Taxes (NRA) Li Chang Wong University of Washington, Student Fiscal Services Email: lichang@u. washington. edu Phone: 206 -221 -2621 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 like 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 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 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) 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/itin 2. html 8

Canadian Form TL 11 A Tuition, Education, and Textbook Amounts Certificate - University Outside Canada http: //f 2. washington. edu/fm/sfs/tax/canada 9

W-2 You may receive this form from your employer if you have a job on campus or off campus 10

1042 -S Will receive a 1042 -S for: üScholarship or financial aid money that is in excess of tuition charges AND üU. S. source of funds Will not receive a 1042 -S for: üAid money paying tuition & fees only OR üNot U. S. source of funds You may receive multiple forms in a year for each type of income 11

1042 -S 12 12

W-8 Ben 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-8 BEN is NOT on file with the UW, tax will be withheld even if you are from a tax treaty country 13

Form W-8 Ben 14

1098 T Tax Form • Non-Resident Alien students do not qualify for Hope or Lifetime Learning tax credits • You will not receive the 1098 T tax form • The exception is someone who elects to file their tax return as a resident alien 15

1040 NR or 1040 NR-EZ Use one of these forms to file the tax return 16

1040 NR Where to file: Department of the Treasury Internal Revenue Service Center Austin, TX 73301 -0215 U. S. A. 17

1040 NR -EZ Where to file: Department of the Treasury Internal Revenue Service Center Austin, TX 73301 -0215 U. S. A. 18

ISS Tax Resources 19

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 1040 NR or 1040 NR-EZ), if you filed a federal income tax return last year 20

Electing to file as a resident To file your taxes use one of these forms: – – 1040 ez 1040 a Efile For more information: U. S. Tax Guide for Aliens – IRS publication 519 21

http: //f 2. washington. edu/fm/sfs/tax/student 22

http: //f 2. washington. edu/fm/sfs/tax/nra 23

For more information • IRS web site: www. irs. gov • Nonresident Alien Taxes ØIRS publication 515 • U. S. Tax Guide for Aliens ØIRS publication 519 24

For Frequently Asked Questions UW student tax website http: //f 2. washington. edu/fm/sfs/tax/student Other Questions? Send email to: taxquest@u. washington. edu 25