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Year-End Tax Resources For Foreign Nationals

Last updated Tuesday, September 13, 2022

Annual IRS Reporting

Foreign nationals receiving payments from the UW will receive tax forms that must be used to complete their annual IRS tax filing. A list of the tax forms according to tax status, employment type and visa type are listed below.

Resources and information on annual IRS reporting requirements are available through the International Student Services Office (ISS).

Nonresident alien students and scholars can use Glacier Tax Prep to complete their individual tax return with the IRS. Note: Foreign nationals present in the US during the tax year may also be required to complete form 8843. Glacier Tax Prep can determine if the form 8843 is required and will create the form.

Resident aliens for tax purposes can use any tax filing program available to US citizens/permanent residents. A list of free online tax filing programs is available at irs.gov.

Document Filing Requirements

For instructions on how to fill out IRS forms, open/expand the appropriate menu below.

Type Visa Types Form(s) Needed
Employee F-1, J-1, H-1B, TN, O-1, E-3, EAD
  • 1042-S
    Explanation
    Wages under tax treaty limits ($ or time)
  • W-2
    Explanation
    Wages not included in tax treaty and federal withholding tax deducted ($ or time)
Undergraduate Student, Graduate Student, or Doctoral Candidate F-1, J-1 1042-S
Explanation
Wages under tax treaty limits ($ or time)
Non-UW Student Scholarship or Fellowship Recipient F-1, J-1 1042-S
Explanation
Independent Contractor B-1, VWB, B-2, VWT, F-1, J-1, H-1B, TN, O-1, E-3, EAD 1042-S
Explanation

Type Visa Types Form(s) Needed
Employee F-1, J-1, H-1B, TN, O-1, E-3, EAD
  • W-2
    Explanation
    Wages over tax treaty limits ($ or time)
  • 1042-S
    Explanation
    Wages under tax treaty limits ($ or time)
Undergraduate Student, Graduate Student, or Doctoral Candidate F-1, J-1
Non-UW Student Scholarship or Fellowship Recipient F-1, J-1 Stipend Letter
Explanation

Forms Requiring Renewal

  • IRS Form 8233 and Tax Treaty Attachment for tax exemption on wages are generated through Glacier Tax Compliance. These forms must be renewed every year.
    • Notices are sent in October to foreign national employees that qualify for a tax treaty renewal for the upcoming new tax year.
    • The tax treaty renewal forms must be received in the ISC Payroll Office by the deadline date on the notification.
    • Electronic versions of the forms are not accepted.  The paper form with the original signature is required.
  • IRS Form W-8BEN for tax exemption on Scholarship/Fellowship/Stipend payments is also generated through Glacier Tax Compliance and is valid for three years.
    • Notices are sent in October to foreign national employees that qualify for a tax treaty renewal for the upcoming new tax year.

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