Tax Information for Nonresident Aliens

Following is information concerning employment and tax rules that are of special interest to nonresident aliens receiving payments from the University of Minnesota.

Employment Information

• Employment Authorization and I-9/E-Verify rules
• F-1 and J-1 Students - Schedule of maximum allowable work hours per week (pdf)
• Social Security Number Requirements

Tax Information

• Income Tax Deductions
• Social Security & Medicare (FICA) Guidelines
• Tax Treaty Eligibility and Benefits
• Substantial Presence Test
• Tax Return Information
• IRS - International Taxpayer

Payments to Nonemployees

• Scholarship and Fellowship Payments to Nonresident Aliens
• Paying Nonresident Alien Contractors
• Individual Taxpayer Identification Number - ITIN

Forms

• IRS Form 8233 Exemption From Withholding (pdf)
• IRS Form 8233 Instructions (pdf)
• Tax Treaty Affidavit Attachment to Form 8233
• IRS Form W-8BEN Certificate of Foreign Status (pdf)
• IRS Form W-8BEN Instructions (pdf)
• IRS Form W-7 Application for IRS Individual Tax ID Number (ITIN) (pdf)
• Substantial Presence Worksheet (pdf)
• IRS Form W-9 Request for Taxpayer ID and Certification (pdf)
• Attachment to Form W-9 for Tax Treaty Benefits (pdf)
• Request for Duplicate Form 1042-S (pdf)