The Nevada System of Higher Education (NSHE) must determine federal tax residency status under the IRS Substantial Presence Test (SPT) if a student:

  • Is not a U.S. citizen or legal permanent resident for U.S. tax withholding and reporting purposes
  • Receives financial aid, scholarships, fellowships, and awards 

Federal tax residency is not related to nonresident and resident classifications for tuition purposes.

For NSHE to make this determination, students must complete an Alien Information Collection Form and submit it to the nonresident alien tax specialist.

How to Complete the Alien Information Collection Form

You will need the following information to complete page one of the form:

  • Name, home address, and cell phone number
  • Country of citizenship
  • U.S. social security number (SSN) or individual taxpayer identification number (ITIN).
    • If you are from Canada, do not enter a social security number issued by the Canadian government. If you do not have a SSN, you must apply for one if you have received a job offer or are working. To apply for a SSN, contact International Student and Scholar Services (ISSS) for instructions.
  • Permanent foreign mailing address and your current email address
  • Institution department
    • The name of the NSHE department you are working for.
  • Country of tax residency
    • This may not be the same as your country of citizenship. Country of tax residence will be where you are taxed on your global income and may be your location of permanent establishment (home, etc).
  • Relationship with NSHE (e.g., full-time student, etc.). Check all boxes that apply.
  • Passport and visa number (right bottom red number on your visa)
  • Current visa status
  • Sponsoring institution
    • The name of the institution that sponsored the issuance of your I-20, DS-2019 or I-797 (UNLV, CSN, NSU, etc).
  • Original date of entry to the U.S.
    • The first date on which you entered the U.S. for the purpose of this visit.
  • Date your permission to stay in the U.S. expires
    • Use the end date found on your Form I-20, DS-2019, I-797.
  • Prior visit(s) to the U.S.
    • Enter the date(s) on which you were present in the U.S. and the type of visa held during the visit(s). For tourist (VWT or B-2) or business visits (VWB or B-1) to the U.S., only enter the current calendar year visits and previous two calendar year visits on the form. Any other status, record your entry/exit date to the U.S. and visa type(s) going back to Year 1985.
    • You can use the I-94 Official Website to assist you
  • Estimated date of departure from the U.S.
  • Other education institutions
    • If you have attended, are currently attending, and/or are affiliated with other educational institutions in the U.S., indicate the institution(s) and period of attendance.

Once you have all the required information needed to complete the form, complete the following steps:

  • Provide copies of passport, all visa(s) including DHS arrival stamps in passport, signed I-20/DS-2019/I-797 forms, and social security card or IRS ITIN letter. If you are undocumented, DACA, TPS, or Pending Permanent Residency status, email the documents you have and we can assist you if we need other information or documents.
  • Sign page two of the Alien Information Collection Form. Do not fill out any other details on this page.
    • The second page of the form requires completion of the IRS Substantial Presence Test (SPT) by the nonresident alien tax specialist. It is the method used by the IRS to determine whether the individual is a nonresident or resident alien for federal tax purposes. It involves a calculation of the number of days that an individual has been present in the U.S. over a period of three (3) calendar years. The SPT will look back as far as the year 1985 for certain visa categories to determine possible exempt years used.
    • Generally, an F-1 or J-1 student is exempt from counting days towards the SPT for five (5) years. They will become a resident alien in their sixth year after they have been in the U.S. for 183 days. A J-1 teacher/researcher is exempt from counting days in the U.S. for two out of the past six years. They will become a resident alien after they have reached 183 days in their third year. The test can be complicated depending on the situation. If you have a change of status (COS), your residency status will be affected. The results of the test determine an individual’s residency status. Visit the IRS Tax Residency Status Examples page for more information.
    • The form is used to determine your U.S. residency status for tax purposes and is not associated with immigration or visa classification. All questions regarding IRS reporting and withholding rules and completion of this form should be directed to the nonresident alien tax specialist.
  • Email your completed Alien Information Collection Form and documents. You can also email UNLV Secure File Transfer.

Our office will enter your information in our tax/immigration software and it will generate the appropriate IRS tax forms for your situation. Our office will email you the necessary forms to sign. The signed forms may be emailed to our office or we may request that you come to our office to sign them in person if original signatures are necessary.

Tax Withholding and Reporting Information

Scholarships or fellowships awarded to nonresident alien students require tax withholding and reporting when they are not used to pay qualifying expenses such as allowable tuition and fees.

Room and board, fellowship stipends, living allowances, cash awards, travel payment/reimbursements, and compensation are examples of non-qualifying uses that result in tax withholding and reporting.

Withholding Rates

  • Scholarships or fellowships paid to a nonresident alien student’s account under a F or J immigration status are subject to 14% IRS withholding tax.
  • Scholarships or fellowships paid to a nonresident alien student’s account under any other immigration status are subject to 30% IRS withholding tax.
  • Awards paid to a nonresident alien are subject to 30% IRS withholding tax.
  • Scholarships/fellowships/awards paid to a resident alien are not subject to IRS tax withholding although the payment may be taxable.

IRS Tax Treaties

In some cases, students can claim an IRS tax treaty that can reduce or eliminate tax withholding. A U.S. tax identification number is required in order to claim a tax treaty. Treaty forms must be signed every calendar year in the nonresident alien tax specialist office after the nonresident alien tax specialist determines eligibility. 

Tax Reporting Forms

Here is a list of tax reporting forms that you may receive:

Statement issued by your employer or school. Represents wages/compensation you received as an employee of which no federal income tax was withheld on these earnings due to a treaty benefit. It can also represent taxable scholarships you received of which either federal income tax was withheld at 14% (F or J Status) or 30%, or no tax was withheld due to a treaty benefit.

You will receive a 1042-S form in mid-February. The forms will be mailed to you. Use this form to report on your annual tax return.

Statement issued by your school reporting tuition and fees billed for the calendar year. Nonresident aliens are not able to use this form because they are not eligible to take tax credits or deductions on their tax return. If you are a resident alien, you may be able to use this form for tax return purposes.

This form will be available in January and can be downloaded from your MyUNLV student account.

For more information, visit the 1098-T Information webpage.

Statement issued by your financial institution that includes interest income earned on deposits in banks, insurance companies, etc. Interest income is not subject to income tax when earned by nonresident aliens with one exception. If the bank account is connected to a U.S. trade or business, such as a rental of U.S. property, the interest is taxable. If you are a nonresident alien and your bank sends you Form W-8BEN to complete, you should complete the form and provide it to your bank.

Statement issued by a company that you were employed at as an independent contractor. It may also represent miscellaneous income such as a prize or award you received. 1099 forms should not be issued to nonresident aliens. The proper form is a W-2 or 1042-S. Many employers incorrectly issue this form to nonresident aliens as they are unaware of special NRA withholding or reporting.

Nonresident aliens will complete this form to certify their residency or foreign status or if requested by the withholding agent to claim a reduced rate of, or exemption from, withholding.

Resident aliens/permanent residents/U.S. citizens will complete this form to certify their U.S. tax residency.

Contact

Still have a question, comment or need help?

Call the nonresident alien tax specialist at 702-895-0872 or email nrat@unlv.edu.