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Non U. S. Resident Taxes (NRA) University of Washington Student Fiscal Services 1 Non U. S. Resident Taxes (NRA) University of Washington Student Fiscal Services 1

Agenda • U. S. Source of Income • • • Scholarships Fellowships Tuition Waivers 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 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 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 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 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 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 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 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 2 nd Ave, Room 456 OR • Email [email protected] washington. edu, or visit: www. washington. edu/admin/payables/tax/itin 2. html 9

Canadian Form TL 11 A Tuition, Education, and Textbook Amounts Certificate - University Outside Canadian Form TL 11 A Tuition, Education, and Textbook Amounts Certificate - University Outside Canada http: //f 2. washington. edu/fm/sfs/tax/canada 10

W-2 You may receive this form from your employer if you have a job 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: üScholarship or financial aid money that 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 12

1042 -S 13 1042 -S 13

W-8 Ben To claim a tax treaty benefit, you must file this form: – 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 14

Form W-8 Ben 15 Form W-8 Ben 15

1098 T Tax Form • Non-Resident Alien students do not qualify for American Opportunity 1098 T Tax Form • Non-Resident Alien students do not qualify for American Opportunity 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 16

1040 NR or 1040 NR-EZ Use one of these forms to file the tax 1040 NR or 1040 NR-EZ Use one of these forms to file the tax return 17

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

1040 NR -EZ Where to file: Department of the Treasury Internal Revenue Service Center 1040 NR -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 ISS Tax Resources http: //iss. washington. edu/money 20

A tax preparation software program provided for your use by the ISS Office at 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 21

Electing to file as a resident To file your taxes use one of these Electing to file as a resident To file your taxes use one of these forms: – 1040 ez – 1040 a – Efile For more information: – IRS publication 519 (U. S. Tax Guide for Aliens) 22

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

http: //f 2. washington. edu/fm/sfs/tax/nra 24 http: //f 2. washington. edu/fm/sfs/tax/nra 24

For more information www. irs. gov Withholding of Tax on Nonresident Aliens and Foreign 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: //f 2. washington. edu/fm/sfs/tax/student Other For Frequently Asked Questions UW student tax website http: //f 2. washington. edu/fm/sfs/tax/student Other Questions? Send email to: [email protected] washington. edu 26