NRA Tax Forms and useful IRS Publications

Form W-4 - Employee's Withholding Allowance Certificate. This form is to be submitted to University Payroll Office to claim withholding allowance on your wages/salaries.

Form W-7 - Application for IRS Individual Taxpayer Identification Number (ITIN). This form is to be submitted to the IRS to apply for an Individual Taxpayer Identification Number. Foreign nationals who have been employed or secured employment in the US should not use the W-7. They should apply for a Social Security Number with the local Social Security Administration. University students please refer to Tax Information for International Students for assistance to complete W-7 application.

W-8BEN - Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding

  • Instructions for Form W-8BEN
    This form is used by nonresident aliens who receive scholarship/fellowship or royalty income from the University. Foreign entities may also use Form W-8BEN to claim treaty benefit on services income received from the University. The form can be prepared by GLACIER.

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. The form can be prepared by GLACIER.

Annual Tax Return and Information Forms

Form 1040NR - U.S. Nonresident Alien Income Tax Return

Form 1040 NR-EZ - U.S. Income Tax Return for Certain Nonresident Aliens With No Dependents

Form 8843 - Statement for Exempt Individuals and Individuals With a Medical Condition

This informational form must be filed to the IRS each year, even though the NRA has no income and/or needs not to file an income tax return. If you file an income tax return, please attach Form 8843 to your income tax return.

Note: The tax return and Form 8843 are to be completed by the nonresident alien and directly submitted to the IRS. University employees are NOT allowed to prepare the tax return for the nonresident aliens.

Nonresident aliens who are University students may use CINTAX, a tax return preparation software purchased by the University.

Forms you may receive from the University to prepare your annual tax return

(which you need to attach to your tax return)

Form W-2 - Wages and Tax Statement

You receive Form W-2 only if you were an employee of the University (including student employee such Graduate Teaching Assistant and Graduate Research Assistant) in the past calendar year. Form W-2 reports your taxable salaries/wages you received form the University during the past calendar year.

Form 1042-S - Foreign Person's U.S. Source Income Subject to Withholding

You receive this form if:

  • You were an employee of the University (including student employee such as Graduate Teaching Assistant and Graduate Research Assistant) in the past calendar year, and were given treaty benefits on your salaries/wages. Form 1042-s reports your tax-exempt salaries/wages. Your taxable salaries/wages are reported on Form W-2. You may find further detail explanations by logging in Employee Link.
  • You received any reportable income, other than wages and salaries (even it is exempt under income tax treaty), from University. The income may include scholarship/fellowship, speaker fee, honorarium, performance fee, prize, etc.

Note: if you were a University student (but not an employee) who received scholarship in the past calendar year, you will NOT receive a 1042-s if your tuition waivers & scholarship awards were no more than the total of your tuition charges and mandatory registration and course fees.

Additional information is contained in the following IRS publications