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Non U.S. Resident Taxes (NRA)

Non U.S. Resident Taxes (NRA). Taxes. Li Chang Wong University of Washington, Student Fiscal Services Email: lichang@u.washington.edu Phone: 206-221-2621. Agenda. U. S. Source of Income Scholarships Fellowships Tuition Waivers Prizes Stipends Social Security Number

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Non U.S. Resident Taxes (NRA)

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

  2. Agenda • U. S. Source of Income • Scholarships • Fellowships • Tuition Waivers • Prizes • Stipends • Social Security Number • Tax Related Forms • Resources • Questions

  3. 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

  4. 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

  5. U.S. Source of Income for Taxable Scholarship or Fellowship Grants • Paid to F, J, M, and Q visa holders • Subject to withholding at a rate of 14% to the extent that the amount awarded exceeds tuition charges • All other income is Subject to withholding at a rate of 30%

  6. Prizes, Awards and Stipends • Prizes, awards and stipends given to non-resident alien students are taxable income except when used to pay for tuition charges • If the award is greater than $3000 in a quarter, SFS will withhold tax at 14% prior to disbursement to student • In general, Payroll processes salary and wage payments 6

  7. When you contact SFS for account information, we need to have at least one of the following: • student name • student number • SS# or ITIN

  8. 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/itin2.html

  9. http://f2.washington.edu/fm/sfs/tax/canada Canadian Form TL11A Tuition, Education, and Textbook Amounts Certificate - University Outside Canada

  10. 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: • 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

  12. 1042-S

  13. 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

  14. FormW-8Ben

  15. 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

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

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

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

  19. ISS Tax Resources

  20. 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

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

  22. http://f2.washington.edu/fm/sfs/tax/student 22

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

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

  25. For Frequently Asked Questions UW student tax website http://f2.washington.edu/fm/sfs/tax/student Other Questions? Send email to: taxquest@u.washington.edu

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