Taxation of Nonresident Aliens

A Resident Alien is... an alien who has passed the Green Card Testor the Substantial Presence Test.

A Nonresident Alien is... an alien who has not passed the Green Card Testor the Substantial Presence Test.

Applicable Tax Forms

Form	Description	More About the Form
Form 1040-NR	U.S. Nonresident Alien Income Tax Return	About Form 1040-NR
Form 1040-NR-EZ	U.S. Income Tax Return for Certain Nonresident Aliens With No Dependents	About Form 1040-NR-EZ
Form 4868	Application for Automatic Extension of Time to File U.S. Individual Income Tax Return	About Form 4868
Form 8233	Exemption From Withholding on Compensation for Independent (and Certain Dependent) Personal Services of a Nonresident Alien Individual	About Form 8233
Form 8833	Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b)	About Form 8833
Form 8840	Closer Connection Exception Statement for Aliens	About Form 8840
Form 8843	Statement for Exempt Individuals and Individuals with a Medical Condition	About Form 8843
Prior Year Forms	Prior Year Forms, Instructions & Publications Search	Popular Prior Year Forms, Instructions & Publications
Form W-7	Application for IRS Individual Taxpayer Identification Number (ITIN)	About Form W-7
Form W-8BEN	Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding and Reporting (Individuals)	About Form W-8BEN
Form W-9	Request for Taxpayer Identification Number and Certification	About Form W-9

Which Form to File?

U.S. Income Tax Treaties

Nonresident Alien Spouse

International Taxpayers

Dual Status Aliens

Taxpayer ID# (ITIN/SSN)

File & Make a Payment?

Along with your check made payable to the United States Treasury, sign and date Form 1040NR-EZ and Form 8833 OR Forms 1040NR and Forms 8843 and mail them both to:

Internal Revenue Service
P.O. Box 1303
Charlotte, NC 28201-1303

File & No Payment?

If you are NOT sending a payment or if you are receiving a refund, sign and date both Form 1040NR-EZ and Form 8833 OR Form 1040NR and Form 8843 and mail them to:

Department of the Treasury
Internal Revenue Service Center
Austin, TX 73301-0215

File From Abroad?

If you are leaving the country before you can file taxes, make sure to notify state_payroll@stonybrook.edu or rf_payroll@stonybrook.edu of your foreign address so that your Form W-2 and/or Form 1042-S can be mailed to you so you can file from abroad.

References for Foreign Students and Scholars

Foreign Students & Scholars

Taxation of Nonresident Aliens

10 Tax Return Errors To Avoid

About Publication 54, Tax Guide

Tax Treaties

The United States has income tax treaties with a number of foreign countries. Under these treaties, residents (not necessarily citizens) of foreign countries may be eligible to be taxed at a reduced rate or exempt from U.S. income taxes on certain items of income they receive from sources within the United States. These reduced rates and exemptions vary among countries and specific items of income.

U.S. Income Tax Treaties - A to Z

Form W-8BEN

Form 1042-S

If you are from a country which has a tax treaty with the U.S., or you received a U.S. based scholarship or fellowship, you may also receive Form 1042-S in addition to a W-2. This form is generally mailed around March 15th. You will need to have both forms before you can file your taxes.

Tax Treaties

Tax Treaty Tables

About Publication 901

Teaching Assistant (TA), Graduate Assistant (GA) or
Research Project Assistant (RPA)

TA, GA or RPA salary payments are not considered scholarships or fellowships. Only those students who had bona fide scholarships or fellowships may deduct expenses paid for tuition, books and fees.

Income from TA, GA and RPA positions and tuition remission is considered earned income and is taxable.

Received a U.S. based scholarship or fellowships?

If you received a U.S. based scholarship or fellowship, you may also receive Form 1042-S. This form is generally mailed around March 15th. You will need to have both forms before you can file your taxes.

Students with bona fide scholarships or fellowships (no work was required as a condition of receiving the award) may deduct expenses paid for tuition, books and fees up to the amount of the scholarship/fellowship.

Failed to File Taxes?

Penalties & Interest

If you owe taxes and don't file, the IRS can assess penalty and interest and seize U.S. bank assets for repayment. Fines and penalties can often amount to more than the original tax debt.

Immigration Consequences

There can also be immigration consequences for failing to file taxes. Applicants for permanent residency "green cards" are frequently asked to show proof of tax filing for previous years in the U.S.

Missed the Deadline?

A U.S. citizen or resident can file Form 4868to request an automatic extension of time to file a U.S. individual income tax return.

About Form 4868.

Request an Extension with Payment

If you owe any taxes, you must still mail your tax payment by the deadline or you will be assessed a penalty and interest as of the deadline. Therefore, along with your check made payable to the United States Treasury, sign and date Form 4868and mail it to:

Internal Revenue Service
P.O. Box 931300,
Louisville, KY 40293-1300

For additional payment & mailing questions, see Page 3 & 4 of Form 4868

Request an Extension without Payment

If you don't owe any taxes, sign and date Form 4868and mail it to:

Dept. of the Treasury
Internal Revenue Service Center
Kansas City, MO 64999-0045

For additional mailing questions, see Page 4 of Form 4868

Always keep copies of your tax return, W-2, 1042-S, 1099 bank interest statements and any other pertinent forms as proof that you have filed. The IRS can audit individual returns for up to 3 years following the filing deadline and your tax records are essential in proving your case.

Taxpayer Identification Numbers (TIN)

A Taxpayer Identification Number (TIN) is an identification number used by the Internal Revenue Service (IRS) in the administration of tax laws. It is issued either by the Social Security Administration (SSA) or by the IRS. A Social Security number (SSN) is issued by the SSA whereas all other TINs are issued by the IRS.

Taxpayer Identification Numbers (TIN’s) for Foreign Students and Scholars

Generally, aliens may apply for either aSocial Security Number (SSN) or an Individual Taxpayer Identification Number (ITIN) for use on tax related documents.

Generally, aliens who enter the United States in an immigration status which allows them to be employed in the United States under specific circumstances under U.S. immigration law are eligible to apply for a Social Security Number (SSN ) from the Social Security Administration.

Most foreign students and scholars in F-1, J-1, M-1, Q-1, and Q-2 nonimmigrant status are eligible to be employed in the United States, and are therefore eligible to apply for an SSN if they are actually employed in the United States.

Aliens who are not eligible to apply for a U.S. Social Security Number, or who do not meet the Social Security Administration's evidence requirements for an SSN, may apply for anIndividual Taxpayer Identification Numbers (ITIN) from the Internal Revenue Service if they have a valid tax reason for needing an ITIN, as explained in the Form W-7 Instructions.

Apply for an ITIN

Use Form W-7 (in English) or Form W-7SP (in Spanish) to apply for an ITIN. Please refer to IRS Publication 1915 (PDF) for a more detailed explanation of ITINs.

Frequently Asked Questions

Yes, but there are limited itemized deductions for nonresident aliens. You can claim itemized deductions for state & local taxes, charitable contributions to churches or charities, casualty and theft losses, certain unreimbursed job expenses and tax preparation fees. For those claiming only deduction for state and local taxes, you may use Form 1040NR-EZ. For those claiming other itemized deduction, you must use Form 1040NR
For Nonresident Aliens: No, bank interest and interest on CD's are not considered earned income for non-resident aliens; therefore, they are not reportable. Your bank generally reports this interest on Form 1099 and you should retain this form for your records, but do not mail it with your tax filing.

For Resident Alien: Yes. If you file taxes as a "resident alien," bank interest and interest on CD's is taxable income.
F and J visa holders are not subject to Social Security or Medicare taxes as long as they are considered a "non-resident alien for tax purposes." If you paid these taxes and should not be liable for them, please contact:

State: state_payroll@stonybrook.edu

Research Foundation: rf_payroll@stonybrook.edu

TAXATION OF NONRESIDENT ALIENS

A Resident Alien is... an alien who has passed the Green Card Testor the Substantial Presence Test.

A Nonresident Alien is... an alien who has not passed the Green Card Testor the Substantial Presence Test.

Applicable Tax Forms

File & Make a Payment?

File & No Payment?

File From Abroad?

References for Foreign Students and Scholars

Tax Treaties

Form 1042-S

Teaching Assistant (TA), Graduate Assistant (GA) orResearch Project Assistant (RPA)

Received a U.S. based scholarship or fellowships?

Failed to File Taxes?

Penalties & Interest

Immigration Consequences

Missed the Deadline?

Request an Extension with Payment

Request an Extension without Payment

Taxpayer Identification Numbers (TIN)

Taxpayer Identification Numbers (TIN’s) for Foreign Students and Scholars

Apply for an ITIN

Frequently Asked Questions

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Teaching Assistant (TA), Graduate Assistant (GA) or
Research Project Assistant (RPA)