| Type of income | Income/Object codes | General payee immigration status | Service or non-service | WITHHOLDING | REPORTING | ||
|---|---|---|---|---|---|---|---|
| Rate if treaty not applicable | Form required if treaty applicable | If tax exempt | If taxable | ||||
| Scholarship or fellowship (tuition, required fees, books) ** | 15 7770 | Generally F-1, F-2, J-1, J-2, M-1, Q-1, R-1 | Non-service | N/A | N/A | No reporting required | N/A |
| Scholarships or fellowships (in excess of tuition, required fees, books) ** | 15 7770, 7771 or 7215 | Generally F-1, F-2, J-1, J-2, M-1, Q-1, R-1 | Non-service | 14% (if F, J, M or Q visa) 30% (all other visas) | W-8BEN (may use 8233 if also receiving treaty exempt wages) | 1042-S (with exemption code 4) | 1042-S (with tax rate) |
| Independent personal services** | 16 7900 | B-1, B-2, WB, WT, J-1 (non-student), TN | Service | 30% | 8233 | 1042-S (with exemption code 4) | 1042-S (with tax rate) |
| General employee compensation | 17 PAYROLL | TN (generally Canadian individuals) | Service PAYROLL | PAYROLL | PAYROLL | 1042-S (with exemption code 4) | W-2 |
| Compensation as teacher/Researcher | 18 PAYROLL | J-1 (non-student), H-1B, O-1 | Service PAYROLL | PAYROLL | PAYROLL | 1042-S (with exemption code 4) | W-2 |
| Compensation as student/ trainee | 19 PAYROLL | F-1, J-1 (student/trainee) | Service PAYROLL | PAYROLL | PAYROLL | 1042-S (with exemption code 4) | W-2 |
| Royalty** | 12 7200 | Any | Non-service | 30% | W-8BEN | 1042-S (with exemption code 4) | 1042-S (with tax rate) |
| Miscellaneous | 50 7XXX | Any | Non-service | 30% | N/A | N/A | 1042-S (with tax rate) |
*Adapted from Nonresident Alien Tax Compliance, Vol. 1, 2002 edition, published by Arctic International
** These additional forms are required, as specified, prior to payment processing:
- UC W-8BEN (formerly Statement of Citizenship—always required),
- UC Certification of Academic Activity—required of B-1, B-2, WB, WT, J-1 (non-student), TN visa holders,
- IRS Form W-7—if not previously issued U.S. SSN or ITIN and is not eligible for SSN.
ORIGINAL IDENTITY DOCUMENTS MUST ALSO BE PRESENTED BEFORE A UNIVERSITY OFFICIAL—Accounting requires copies of passport and visa documentation.