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