Skip to main content
Integrated Service Center

Foreign Nationals

Definitions

A Foreign National is a person who is not a citizen of the United States or a permanent resident alien. The UW welcomes Foreign Nationals.
For tax purposes, a Foreign National is generally a F-1 full-time student who has been in the US for less than five calendar years, or a J-1 teacher/researcher who has been in the US for two calendar years or less out of the last six calendar years.

Read more

Year-End Information for Foreign Nationals

Annual IRS Reporting
For tax purposes, all Foreign Nationals are required to fill out Form 8843 Statement for Exempt Individuals and Individuals with a Medical Condition.
Resources and information on annual IRS reporting requirements are available through the International Student Services Office (ISS).
Nonresident alien students and scholars use Glacier Nonresident Tax Compliance System to file their individual tax return with the IRS.

Read more

Foreign Nationals Working Outside the US

Payments made to a Foreign National who performs services outside of the United States are not subject to Federal Withholding Tax, or OASDI (Social Security and Medicare) taxes. Nor is there any US reporting obligation.
If this circumstance applies to you, complete the UW Certificate of Foreign Status and provide proof of citizenship and residency (i.e.,

Read more

Federal Withholding Taxes & Tax Treaties

The University of Washington is a withholding agent for the Internal Revenue Service (IRS) and is required to withhold mandated taxes.
All employee wages are taxable unless specifically exempt from tax by a US law or a treaty.
Scholarships and fellowships paid to a Foreign National from a US source are taxable unless specifically exempt from tax by a US law or a treaty.

Read more

OASDI (Social Security & Medicare) Taxes

In general, United States OASDI (Social Security and Medicare) taxes apply to payments of wages for services performed as an employee in the US, regardless of the citizenship or residence of either the employee or the employer.

Exemptions to OASDI
Determination of an exemption from OASDI is based on the calendar year (January-December) you enter the United States.

Read more

Work Authorization & Extending Work Authorization

Federal law requires that all new employees fill out USCIS Form I-9 Employment Eligibility Verification to document that they are authorized to work in the United States. It is unlawful for the University to knowingly employ a Foreign National not authorized to work in the United States.
Similarly, the University can only make payments to Foreign Nationals who are legally authorized to be in the United States.

Read more

Getting Started in Glacier

Glacier is the Nonresident Alien Tax Compliance Software for UW Foreign National employees.
CBP Form I-94 is required to submit information in Glacier. Customs and Border Protection (CBP) now issues all Forms I-94 electronically.
Foreign Nationals must go to the CBP website to print a copy of the form.
If you are unable to retrieve the I-94 from the website,

Read more

Foreign Nationals Payment & Tax Information

Learn about wage payments and taxes for Foreign Nationals and how to make changes in Workday.
Ensure that your Citizenship Status under Personal Information in Workday is accurate, so you receive proper tax forms.

Read more

Resources for Foreign Nationals

A Foreign National is a person who is not a citizen of the United States or a permanent resident alien. The UW welcomes Foreign Nationals.
Here are some resources to help you begin your employment at the UW:

  • International Scholars Operations
  • International Student Services
  • General information for Foreign Nationals
  • Tax information for Foreign Nationals
  • Read more