Year End
Foreign nationals may receive multiple tax forms. IRS Form W-2 Wage and Tax Statement and /or IRS Form 1042-S Person’s U. S. Source Income Subject to Withholding can be reprinted through the online ESS (Employee Self Service). See the employee web page for
more information.
The following grid may help foreign nationals determine which tax form(s) they might receive
|
VISA TYPE
|
WAGES UNDER TAX TREATY LIMITS ($ OR TIME)
|
WAGES OVER TAX TREATY LIMITS ($ OR TIME)
|
SCHOLARSHIP/FELLOWSHIP (STIPEND)
|
WAGES EARNED TAX TREATY NOT CLAIMED
|
|
F-1*
|
1042-S
|
W-2
|
1042-S
|
W-2
|
|
J-1*
|
1042-S
|
W-2
|
1042-S
|
W-2
|
|
H-1
|
1042-S
|
W-2
|
NOT ELIGIBLE
|
W-2
|
|
TN
(citizens of Canada and Mexico)
|
W-2
|
W-2
|
NOT ELIGIBLE
|
N/A
|
|
E3 (Australia)
|
W-2
|
W-2
|
NOT ELIGIBLE
|
N/A
|
|
ED
|
W-2
|
W-2
|
N/A
|
N/A
|
*Note: special rules apply to Canadians
Tax form distribution dates
- IRS Form W-2 Wage and Tax Statement:
- Available online through Employee Self Service on the second payday in January
- IRS Form 1042-S Foreign Person’s U. S. Source Income Subject to Withholding
- Available online through Employee Self Service on the first payday in March
Tax Return Filing
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).
All nonresident aliens for tax purposes are required to fill out Form 8834 Statement for Exempt Individuals and Individuals with a Medical Condition.
Resources and additional information are available through International Student Services Office (ISS).