All Foreign Nationals living, visiting, working, or studying in the U.S. are responsible for compliance with United States laws and regulations. The Internal Revenue Service (“IRS”), the U.S. government tax authority, has issued strict regulations regarding the taxation and reporting of payments made to non-United States citizens. The University of West Florida may be required to withhold U.S. income tax and file reports with the IRS in connection with payments made to students who are not U.S. citizens or permanent residents and who receive financial aid, scholarships, fellowships, awards, or compensation for services performed. For detailed information about filing income tax return forms as a foreign national who resides in the U.S. visit the IRS website for Taxation of Nonresident Aliens. Failure to comply with U.S. tax regulations could subject you to U.S. taxes on your worldwide income and could present serious problems if you were to ever apply for permanent residency in the U.S.
Federal Tax Treatment
The University of West Florida must determine whether a foreign national will be treated as a “resident alien” or a “nonresident alien” for U.S. tax purposes. The substantial presence test is used to calculate the number of days that a foreign national is present in the U.S. and determine whether the individual is a nonresident alien or resident alien for purposes of calculating U.S. tax withholding. UWF is required by law to report to the IRS all payments made to nonresident aliens, or to a third party on his or her behalf, regardless of whether the payment is subject to U.S. tax.
Form 8843 must be filed by all individuals on F-1 visa, or J-1 visa, and their dependents, even if you have not earned any income in the U.S. If you have not earned any income, complete Parts I and III, sign on the back and mail it to the IRS. If you do not have to file a tax
return, mail Form 8843 to:
The U.S. maintains income tax treaties with over 50 different countries, and certain taxable payments made by UF to a foreign national may be exempt from U.S. tax based on an income tax treaty entered into between the U.S. and the foreign national's home country. The existence of a tax treaty does not automatically ensure an exemption from taxation; rather, you must satisfy the requirements for the exemption set forth in the tax treaty. In order to be considered for a tax treaty exemption, you must complete all the appropriate Federal forms. For more information, you can download the IRS document, P901 "US Tax Treaties".
The International Student Office offers a free tax workshop every year in March. For more information on the tax workshop you can email email@example.com.