Foreign Nationals
Overview
Foreign national taxes are a complicated topic. The Payroll Office and no one from any University of Washington (UW) department (while in an official role at the UW) can act as a tax consultant, give personal, legal, or tax advice or represent an individual in dealings with the Internal Revenue Service (IRS).
Definitions
- Foreign national is a person who is not a citizen of the United States or a permanent resident alien.
- Nonresident alien (NRA) for tax purposes is generally a F-1 or J-1 full time student who has been in the U.S. for less than five calendar years or a J-1 teacher/researcher who has been in the U.S. for two calendar years or less, out of the last six calendar years.
- Nonresident alien for immigration purposes is a person who is not a citizen or permanent resident of the U.S. who has been admitted on a visa for a temporary stay that will end when the purpose of that stay has been met.
- More definitions.
Making Payments through the Payroll Office
Work Authorization and Extending Work Authorization
Taxes
Foreign Nationals Working Outside the U.S.
Year-End
Resources
- Global Operations Support
- IRS Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities
- IRS Publication 519, U.S. Tax Guide for Aliens
- IRS Publication 901, Tax Treaties
- International Student Services (ISS)
- International Scholars Office (ISO)
