Nonresident Alien (NRA) Tax Information

The Foreign National Tax Information Form (FNTIF) must be completed and sent to UTS with the appropriate documentation. Please use the latest version of the FNTIF found in the form section of this web site.

Procedures for Payments to Foreign Nationals or Foreign Organizations
(Compliance to IRS Regulations 1441 and 1442)

If all the services are performed outside the United States, University Tax Services will need the following:

1. A secured IRS Form W-8BEN from each foreign person or organization. The IRS Form W-8BEN may be downloaded from the IRS Web site at: http://www.irs.gov/pub/irs-pdf/fw8ben.pdf
2. An e-mail from the department certifying that "All work on this requisition # was performed outside the United States." Also, each foreign person or organization should also agree to report the payment(s) to the appropriate foreign tax authority. This may be completed for each requisition or a list may be e-mailed to UTS for review.

If all the services are performed in the United States and its territories, University Tax Services must receive the following:

1. A Foreign National Information Form (FNIF) completed by each foreign person performing the service. This form can be downloaded from the Finance and Accounting Web site at http://fa.ufl.edu/forms/ and faxed to us at 352-392-4178. Once we secure this form, we can determine whether the foreign person is taxed as a U.S. resident, U.S. citizen, or as a nonresident alien. We also can determine if U.S. tax treaty benefits may be claimed.
2. The required documents for independent contractors include:
   
   1. Foreign National Information Form
   2. Copy of US Visa (B-1, B-2, F-1, H-1, J-1, J-2, O-1, TN) NO Visa required for WB & WT
   3. Copy of I-20 (for F-1 Visa Holders and must be issued by UF)
   4. Copy of DS-2019 (for J-1 Visa Holders and must be issued by UF)
   5. Copy of I-797 (for TN, O-1 & H-1B Visa Holder and must be issued by UF)
   6. Copy of I-94
   7. Certificate of Academic Activity (for B-1, B-2, WB, WT)
   8. Employment Authorization Card or EAD (for J-2 and F-1 Visa Holders)
   9. Consulting Professional Worksheet
   10. IRS W-8BEN Form: http://www.irs.gov/pub/irs-pdf/fw8ben.pdf
3. The required documents for scholarship/award include:
   
   1. Foreign National Information Form
   2. Copy of US Visa (F-1, J-1, J-2)
   3. Copy of I-20 (for F-1 Visa Holders and must be issued by UF)
   4. Copy of DS-2019 (for J-1 Visa Holders and must be issued by UF)
   5. Copy of I-94

Nonresident Alien Procedure Documents

Please contact UTS if you need the following detailed procedures for paying Nonresident Aliens using PeopleSoft HRMS.

• Hiring an NRA Employee - Non Wage: Scholarship, Independent Contractor, Honorarium, Award
• Hiring an NRA Employee - Non Wage: Fellowship
• Hiring an NRA Employee: Post Doc, GA, SA, OPS

General Information

The IRS requires U.S. Tax Identification Numbers (TINs) for claiming U.S. tax treaty benefits. Nonresident aliens must have either a U.S. Social Security Number (SSN) or IRS Individual Taxpayer Identification Number (ITIN). Visit the Human Resource Services web site for more information on the process for employment of foreign nationals without permanently assigned social security numbers.

• A scholarship is generally an amount paid for the benefit of a student at an educational institution to aid in the pursuit of studies leading to a degree. The student may be either an undergraduate or graduate. Scholarships do NOT require services to be performed.
• Grants, such as Pell grants, Supplemental Educational Opportunity Grants and grants to states for state incentives, are scholarships and are tax-free to the extent they are used for qualifying tuition and course-related expenses during the grant period, but that does not lead to a degree.
• A fellowship is generally an amount paid for the benefit of an individual to aid in the pursuit of study or research. In general, fellowships and grants that require services to be performed are subject to U.S. income tax withholding.

Taxation

U.S. Citizen/Resident Alien

• A qualified scholarship or fellowship is not subject to U.S. income tax withholding if the individual is a candidate for a degree at an institution of higher education and the proceeds from the scholarship/fellowship are used for payment of tuition, fees, books, supplies and equipment.
• A nonqualified scholarship or a scholarship for living expenses is not subject to U.S. income tax withholding for U.S. citizens and U.S. Resident Aliens. Please see IRS Publication 970 for more details: http://www.irs.gov/pub/irs-pdf/p970.pdf

Nonresident Alien

• In general, scholarships and fellowships paid to nonresident aliens (who temporarily reside in the U.S. and hold F-1, J-1, M-1 or Q-1 visas) are subject to a 14% withholding tax on amounts for living expenses unless there is a qualified U.S. tax treaty exemption.

  NOTE: If a teacher/researcher or student's visa status has changed since first arriving at the University, please have them contact the University Tax Services Office to insure proper taxation and reporting.

If you have questions, please call the University Tax Services Office at 352-392-1324.