As a non-resident alien filing U.S. tax forms, there are some documents that you may receive. The documents required for a non-resident alien are different than that of resident individuals. Do you know which forms you should expect to receive?

How to

The most common source documents that you may receive as a non-resident alien filing U.S. tax forms include, but are not limited to, the following items:

Form W-2: Wage and Tax Statement

- Students and scholars who are allowed to work and earn an income will receive a wage and tax statement each year
- It is important to calculate what is taxable if your home country has a tax exempt treaty with the U.S., especially if your statement does not reflect the tax-exempt amount correctly

Form 1042-S: Foreign Person's U.S. Source Income Subject to Withholding

- Students and scholars will receive this form if they have income and/or scholarships that are subject to treaty benefit provisions

Form 1098-T: Tuition Payments Statement

- Academic institutions are required to issue Form 1098-T to all students who paid tuition during the tax year
  - This form is to help students calculate the educational credits that U.S. Citizens and Permanent Residents are entitled to claim
  - Non-resident aliens can NOT claim the educational credits and many colleges may exclude them from receiving the information

Form 1099-INT: Interest Income

- Most non-resident students and scholars do NOT need to report their interest income but they might receive Form 1099- INT from their banking institution
- You can avoid receiving such statement if you file Form W-8 BEN with your bank or financial institution

If you receive other source documents, be sure to question the validity and the use of it for tax purposes. Be careful not to earn an income that you are not authorized to earn or do not have permission to receive. This will directly impact your compliance with your visa requirements. When in doubt, always ask and get help.

Practice

Now that you know about which source document to expect to receive, think of paying it forward and discuss these forms with a friend or a family member.

Congratulations! You can move on to Chapter 4. Which tax forms should I file?

To review the full module on Federal Tax for Internationals, click here.