Integrated Service Center

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.

Annual Forms Requiring Renewal

IRS Form 8233 and Tax Treaty Attachment for tax exemption on wages are generated through Glacier. These forms must be renewed every year.

IRS Form W-8BEN for tax exemption on Scholarship/Fellowship/Stipend payments is also generated through Glacier and is valid for three years.

University of Washington employees cannot provide personal, legal, or tax advice.

Documents Filing Requirements

For instructions on how to fill out IRS forms, click on the X in the forms column in table below.

If you are a UW employee and a: W-2 1042-S 1099-R Stipend Letter 1098-T 1099-Misc
Employee
US Citizen or Immigrant X
Foreign National Nonresident Alien for Tax Purposes
Visa Types: F-1, J-1, H-1B, TN, O-1, E-3, EAD

X

Wages over tax treaty limits ($ or time)

X

Wages over tax treaty limits ($ or time)

Foreign National
Resident Alien for Tax Purposes
Visa Types: F-1, J-1, H-1B, TN, O-1, E-3, EAD

X

Wages over tax treaty limits ($ or time)

Undergraduate Student
US Citizen or Immigrant

Visa Types: F-1, J-1

X
Foreign National
Nonresident Alien for Tax Purposes
Visa Types: F-1, J-1

X

Wages under tax treaty limits ($ or time)

Foreign National Resident Alien for Tax Purposes

Visa Types: F-1, J-1

X
Graduate Student/Doctoral Candidate
US Citizen or Immigrant X
Foreign National Nonresident Alien for Tax Purposes

Visa Types: F-1, J-1

X

Wages under tax treaty limits ($ or time)

Foreign National
Resident Alien for Tax Purposes
Visa Types: F-1, J-1
X
Retiree
US Citizen or Immigrant X
Foreign National
Nonresident Alien for Tax Purposes
Visa Types: F-1, J-1, H-1B, TN, O-1, E-3, EAD

X

Wages under tax treaty limits ($ or time)

Foreign National Resident Alien for Tax Purposes

Visa Types: F-1, J-1, H-1B, TN, O-1, E-3, EAD

X
Non-UW Student Scholarship/Fellowship Recipient
US Citizen or Immigrant X
Foreign National
non-resident alien for tax purposes
Visa Types: F-1, J-1
X
Foreign National
Resident Alien for Tax Purposes

X

Independent Contractor
US Citizen or Immigrant X
Foreign National Nonresident Alien for Tax Purposes

Visa Types: B-1, VWB, B-2, VWT, F-1, J-1, H-1B, TN, O-1, E-3, EAD

X
Foreign National Resident Alien for Tax Purposes

Visa Types: B-1, VWB, B-2, VWT, F-1, J-1, H-1B, TN, O-1, E-3, EAD

X
Resources

Global Operations Support

IRS Form W-2

Instructions for IRS Form W-2

IRS Form 1042-S

Instructions for IRS Form 1042-S

IRS Form 1099-R

Instructions for IRS Form 1099-R

Instructions for Stipend Letter

IRS Form 1098-T

Instructions for IRS Form 1098-T

IRS Form 1099-Misc

Instructions for IRS Form 1099-Misc