Transcript Non-Resident Alien Taxes - University of Washington

Non U.S.
Resident
Taxes (NRA)
Li Chang Wong
University of Washington, Student Fiscal Services
Email: [email protected]
Phone: 206-221-2621
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Agenda
• U. S. Source of Income
•
•
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•
Scholarships
Fellowships
Tuition Waivers
Prizes
Stipends
• Social Security Number
• Tax Related Forms
• Resources
• Questions
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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
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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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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%
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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
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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
[email protected], 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-S
Will 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 OR
Not 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-8Ben
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-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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Form
W-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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1040NR
Where to file:
Department of the Treasury
Internal Revenue Service Center
Austin, TX 73301-0215
U.S.A.
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1040NR
-EZ
Where to file:
Department of the Treasury
Internal Revenue Service Center
Austin, TX 73301-0215
U.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:
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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
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Electing to file as a resident
To file your taxes use one of these forms:
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–
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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 website
http://f2.washington.edu/fm/sfs/tax/student
Other Questions?
Send email to:
[email protected]
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