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1 Non U.S. Resident Taxes (NRA) University of Washington Student Fiscal Services.

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Presentation on theme: "1 Non U.S. Resident Taxes (NRA) University of Washington Student Fiscal Services."— Presentation transcript:

1 1 Non U.S. Resident Taxes (NRA) University of Washington Student Fiscal Services

2 2 Important Information for 2011 Returns U. S. Source of Income Scholarships Fellowships Tuition Waivers Prizes Stipends Child Care Payment From UW Social Security Number Tax Treaty Benefits Tax Related Forms Resources Questions Agenda

3 3 Important Information Due date is April 17, 2012 Exemption is $3,700 per person

4 4 Anyone on a visa is considered a Nonresident Alien Under special conditions, you may elect to file income tax as a resident alien Even if you can file a tax return as a resident, your visa status will not change See publication 515

5 5 5 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

6 6 6 U.S. Source of Income – Childcare Childcare funds received from the Financial Aid Office that was disbursed into your student account in 2011 is taxable income

7 7 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 for Taxable Scholarship or Fellowship Grants

8 8 8 1.Scholarships, awards and stipends given to non- resident alien students are taxable income except when used to pay for: tuition and fees required for enrollment or attendance fees, book, supplies, equipment required for courses 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 Scholarships, Awards and Stipends 8

9 9 Social Security Number (SSN) Please review the International Student Services (ISS) website to check your eligibility and the procedures for applying for an SSN –http://iss.washington.edu/employment/ssn

10 10 Individual Tax ID Number (ITIN) (if not eligible for SSN) April 16--November 18 1.Submit an ITIN Request Form and a photocopy of your award letter to International Student Services (ISS). Allow one week for processing. Your ISS adviser will prepare an ITIN support letter for you and will provide instructions to make an appointment with the UW ITIN agent, who will assist you in obtaining your ITIN. November 19--April 15 1.Submit an ITIN Request Form and a photocopy of your award letter to International Student Services (ISS). Allow one week for processing. Your ISS adviser will prepare an ITIN support letter for you. 2.Submit the support letter(s) from ISS and the ITIN application, Internal Revenue Service (IRS) Form W-7, together with your tax return during the annual tax filing season ending April 15.

11 11 Tax Treaty Benefit To claim a tax treaty benefit, you must file form W-8Ben: –Send to SFS at box 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 –Check IRS Publication 515 for a list of treaty countries

12 12 Form W-8Ben

13 13 Canadian Form TL11A Tuition, Education, and Textbook Amounts Certificate - University Outside Canada Include your student number when contacting Student Fiscal Services for help completing the form

14 14 W-2 You may receive this form from your employer if you have a job on campus or off campus Contact your direct supervisor or payroll/HR person Received by January 31

15 S Will receive a 1042-S for: Scholarship or financial aid money that is in excess of tuition AND U.S. source of funds Wi ll 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 Form will be received by March 15 from the Payroll Office

16 S

17 T 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 When you meet the Substantial Presence Test or are married to a resident or citizen, you can request a 1098T

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

19 NR Where to file: Department of the Treasury Internal Revenue Service Center Austin, TX U.S.A.

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

21 21 ISS Tax Resources

22 22 A tax preparation software program is 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 I-94 Card 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 GLACIER Tax Prep

23 If you meet the Substantial Presence Test or are married to a resident or citizen you may elect to file as a resident File your taxes use one of these forms: –1040ez –1040 –1040a –Efile For more information: –IRS publication 519 (U. S. Tax Guide for Aliens) 23

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26 For more information Withholding of Tax on Nonresident Aliens and Foreign Entities IRS publication 515 U. S. Tax Guide for Aliens IRS publication

27 27 When you contact SFS for account information, we need to have at least one of the following: student name student number SS# or ITIN

28 28 For Frequently Asked Questions UW student tax website Other Questions? Send to:


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