Form W-4: Employee's Withholding Allowance Certificate
Instructions for Form W-4
This form is submitted to University Payroll to claim Federal withholding allowances on wages/salaries.
Form W-7: Application for an Individual Taxpayer Identification Number (ITIN)
Instructions for Form W-7
This form is submitted to the Internal Revenue Service (IRS) to apply for an ITIN. NRAs who have been employed or who have secured employment in the United States (U.S.) should not use Form W-7. They should apply for a Social Security Number with the local Social Security Administration. University students, please refer to International Student Services for assistance completing Form W-7.
Form W-8BEN: Certificate of Foreign Status of Beneficial Owner for U.S. Tax Withholding
Instructions for Form W-8BEN
This form is used by NRAs who receive scholarship/fellowship or royalty income from the University. Foreign entities may use Form W-8BEN-E to claim treaty benefit on services income received from the University.
Form 8233: Exemption from Withholding on Compensation for Independent Personal Services of Nonresident Alien Individual
Instructions for Form 8233
This form is used by University employees or independent contractors (such as speakers and consultants) to claim treaty benefits.
Annual Tax Return and Information Forms
Form 1040NR: U.S. Nonresident Alien Income Tax Return
Instructions for Form 1040NR
This form is used to file an annual NRA income tax return with the IRS.
Form 8843: Statement for Exempt Individuals and Individuals with a Medical Condition
Instructions for Form 8843
This informational form must be filed with the IRS each year, even if the NRA has no income and/or does not need to file an income tax return. If an income tax return is filed, submit this form with the return.
Note: The tax return and Form 8843 are to be completed by the NRA and submitted to the IRS. University employees are not permitted to prepare or submit tax returns or provide personal tax guidance or advice for any individual.
NRAs who are University students or employees may use free Federal tax preparation and filing software hosted by International Student Services.
Form W-2: Wages and Tax Statement
Instructions for Form W-2
This form reports taxable salaries/wages you received from the University during the previous calendar year. You will only receive this form if you were an employee of the University, including student employees such as Graduate Teaching Assistants or Graduate Research Assistants, in the previous calendar year.
Form 1042-S: Foreign Person's U.S. Source Income Subject to Withholding
Instructions for Form 1042-S
You will receive this form if:
- You were an employee of the University, including student employees such as Graduate Teaching Assistants or Graduate Research Assistants in the previous calendar year, and were given treaty benefits on your salaries/wages.
- You received any reportable income other than wages and salaries, even if exempt under an income tax treaty, from the University. The income may include scholarship/fellowship, a speaker fee, honorarium, performance fee, or prize.
Note: University students who are not employees, and received scholarships in the previous calendar year, will not receive a Form 1042-S if tuition waivers, scholarships, and other such awards did not exceed the total of tuition and mandatory fees required for registration.
Additional information is contained in the following IRS publications:
Publication 515: Withholding of Tax on Nonresident Aliens
Publication 519: U.S. Tax Guide for Aliens
Publication 901: U.S. Tax Treaties
Please contact Tax Services for information about University-related tax issues. University employees, while in their official role at the University, are not allowed to act as tax consultants or provide personal tax advice. Use of this site does not constitute advisement. For personal tax questions, individuals should consult with a professional tax advisor.