GW Tax DepartmentThe George Washington University

International Students

The Internal Revenue Service (IRS) is the U.S. government agency that administers U.S. tax laws and collects taxes from individuals receiving payments in the United States. In general, there are three types of taxation that may apply to international students while in the U.S.: federal income tax, state income tax and social taxes (social security and Medicare, commonly referred to as "FICA"). The U.S. tax system is based on a calendar year, January 1 through December 31.

The IRS requires that the University apply specific federal tax withholding and reporting rules to payments made to international students and scholars. For U.S. tax purposes, individuals are classified in one of the following categories:

  • U.S. citizen
  • Permanent resident alien (i.e. green card holder)
  • Resident alien for tax
  • Nonresident alien for tax

The Tax Department provides guidance and responds to questions concerning federal tax withholding and reporting of payments made to individuals who are neither U.S. citizens nor U.S. permanent residents.

The Tax Department meets with the international student, scholar or visitor on a one-on-one basis to determine the individual's residency status for tax purposes and to determine the proper federal, FICA, or state withholding on payments. The Tax Department reviews the relevant tax treaty and processes tax treaty exemption forms, if applicable.

The Tax Department cannot advise individuals with regard to payments or income from sources other than the University. If an individual requires tax advice regarding personal matters, they must contact a personal tax accountant.

Appointments

A member of the Tax Department will meet with international students and scholars on a one-on-one basis. These meetings last approximately 20 minutes.

Appointment times are as follows:
Monday, Wednesday, Friday: 9am-3pm
Tuesday, Thursday: 9am-11am and 2pm-5pm

To schedule an appointment please call (202) 994-2549 or email ray_ly@gwu.edu.

Important! Individuals must bring the following documents to their appointment:

  • Completed Alien Information Request Form
  • Passport
  • Visa
  • I-94 Form
  • Form I-20 (if F-1 Visa Status)
  • Form IAP-66 (if J-1 Visa Status)
  • Form 797A (if H1-B Visa Status)

Also, if available, bring to the appointment a confirmation letter describing the position and type of payment to be received from The George Washington University.