Foreign Nationals

General Information:

• Defining resident and nonresident aliens for tax purposes


• Exemptions due to tax treaties
  • Overview
  • Countries with current income tax treaties

Information for Employees:

• US tax responsibilities of foreign nationals


• Foreign National Payment Data Sheet (Form 1007)
  • Form
  • Instructions
  
  
• For individuals receiving only stipend payments
  • Overview of stipend payment process
  • IRS form W-8BEN for claiming tax treaty exemption
  
  
• For individuals receiving only wages
  • Overview and forms
  • IRS form 8233 for claiming tax treaty exemption
  • Instructions
  
  
• Extending work authorization
  • Extending work authorization

Information for Payroll Coordinators:

• University tax responsibilities for foreign nationals
• Checklists of steps for payment to a foreign national


• Employee eligibility verification (I-9)
  • Form
  • Instructions
  
  
• Extending work authorization Extending work authorization

Payroll Box 355655 A Division of Financial Management payroll@u.washington.edu Modified: June 8, 2009

University of Washington 3903 Brooklyn Ave. NE Seattle, WA 98105 Office (206)543-9202 Fax (206)543-8137 Box 355655 Hours: 8am - 5pm