Frequently Asked Questions

1.  I am an international student or scholar and I am receiving a payment from the University. Do I need to contact the Tax Department?

A. If you are an international student and receive any of the following payments you will need to contact the Tax Department to set up an appointment.

• Wages: Compensation for work performed for the University (e.g. on campus employment, graduate teaching assistant, graduate research assistant).
• Tuition Scholarship: A partial or complete waiver of tuition fees to your student account.
• Stipend: A payment for living expenses. Services are not required to receive this payment.

2.  What is the difference between a Social Security Number and an Individual Tax Payer Identification Number? How are they used?

A. A Social Security number (SSN) is required if a student is going to work for wages at the University. The Social Security Administration issues SSNs.

A student who does not qualify to receive an SSN (i.e. is not working) may request an Individual Taxpayer Identification Number (ITIN) through the Tax Department. In general, students who are receiving either a stipend or scholarship apply for ITINs. The Internal Revenue Service issues ITINs.

3.  How do I get a Social Security number or Individual Taxpayer Identification Number?

A. SSN: A student must have an offer for campus employment before ISO will issue a SSN eligibility letter. The student must then take the ISO letter to the Social Security office to apply for SSN. The Social Security Administration is located at 2100 M Street.

ITIN: The University may apply on behalf of a student to receive their ITIN. A student should make an appointment with the Tax Department. A Form W-7, Application for IRS Individual Taxpayer Identification Number (PDF) is used to apply for a ITIN.

4.  What is a Tax Treaty and how do I know if my country has one in place with the United States?

A. Tax treaties may exempt a certain amount of an individual's income from being taxed by the federal government and state. The type, amount, and length of time a treaty may cover an individual will vary. A student or scholar must make an appointment with the Tax department to make a treaty election. Attached is a link (PDF) of tax treaty countries.

5.  What federal form do I use to elect tax treaty? Do I have to come to the Tax department each year to elect tax treaty?

A. The two most common forms to elect tax treaty are the Form 8233 (PDF) and Form W-8BEN (PDF). Form 8233 is used to elect tax treaty for employment wages and must be made annually. Form W-8BEN is used to elect tax treaty for stipends and qualified scholarships (i.e. Tuition). The Form W-8BEN is valid for three years. The Tax department will send you a courtesy email in late November to remind you to come in to complete your next year's tax treaty election. It is the responsibility of the individual student to come and complete new Form 8233.

6.  I am an international student with on-campus employment and FICA taxes are being withheld from my paycheck. Is this correct or am I due a refund?

A. International students are exempt from having FICA tax withheld for the first 5 years they are on F-1 status. F-1 students exceeding their 5 years must be registered for a least half time during a semester to be exempt from FICA withholding.

If you believe that you may be due a refund for FICA taxes, please contact the Tax Department to make an appointment. Please provide a current payment stub with you indicating the year to date FICA withheld.

7.  I am on OPT or CPT may I still elect tax treaty benefits? Am I still eligible to be exempt from FICA?

A. While on OPT or CPT an F-1 student is still considered but be performing services in accordance with the primary purpose of the visa's issuance. Thus an F-1 student may elect tax treaty benefits and is exempt from FICA withholding.

8.  I am an international student working off campus on my OPT or CPT. My employer is withholding Social Security and Medicare taxes (FICA). I heard that I might be exempt from FICA. What must I do to get a refund?

A. A. F-1 and J-1 students are considered nonresident alien (NRA) for tax purposes during the first 5 calendar years they are present in the U.S. NRA students are not subject to Social Security and Medicare tax withholding while working on campus or while for off-campus employers under Optional Practical Training (OPT) or Curricular Practical Training (CPT).

Refer to ?Nonresident Alien Students: Refunding FICA Taxes? for more information.

9.  I am an international student and I heard that I am required to complete year end tax forms. Will the University file these on my behalf?

A. No, the University cannot prepare personal income tax returns. The Tax Department presents two tax return preparation workshops in March and April each year to provide general guidance to international students.

In addition, the Tax Department makes available a tax preparation guide each year, which can be found at the Tax Department office or ISO office. Students with special circumstances, such as investments in the U.S., should contact a personal tax advisor.

10.  I have not received my Form W-2, 1099, 1098T or 1042-S. Where can I obtain a copy?

A.