General Nonresident Alien Tax Withholding and Reporting Schedules*
|
WITHHOLDING |
REPORTING |
||||||
Type of income |
Income/Object codes |
General payee immigration status |
Service or non-service |
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.