non u.s. resident taxes (nra)

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Non U.S. Resident Taxes (NRA)

University of Washington

Student Fiscal Services

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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 considered

a Nonresident Alien• under special conditions, you

may elect to file income tax as 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 forTaxable 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)

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

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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

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Canadian Form TL11A

Tuition, Education, and Textbook Amounts Certificate - University Outside Canada

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

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W-2

You 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 funds

Will not receive a 1042-S for:Aid money paying tuition & fees only

ORNot U.S. source of funds

You 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 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

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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 Treasury

Internal Revenue Service Center

Austin, TX 73301-0215

U.S.A.

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1040NR-EZWhere to file:

Department of the Treasury

Internal Revenue Service Center

Austin, TX 73301-0215

U.S.A.

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ISS Tax Resources

http://iss.washington.edu/money

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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 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)

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

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

For more information

Withholding of Tax on Nonresident Aliens and Foreign

EntitiesIRS publication 515

U. S. Tax Guide for AliensIRS publication 519

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www.irs.gov

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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