[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-en-105":3,"doc-seo-302115-105":53,"doc-detail-302115-en":126},{"code":4,"msg":5,"data":6},0,"success",[7,14,19,24,29,34,39,44,49],{"id":8,"doc_module":9,"doc_module_name":10,"category_name":11,"show_sort_weight":12,"slug":13},11,1,"Template","Presentations",90,"presentations",{"id":15,"doc_module":9,"doc_module_name":10,"category_name":16,"show_sort_weight":17,"slug":18},12,"Resumes",80,"resumes",{"id":20,"doc_module":9,"doc_module_name":10,"category_name":21,"show_sort_weight":22,"slug":23},14,"Invoices",70,"invoices",{"id":25,"doc_module":9,"doc_module_name":10,"category_name":26,"show_sort_weight":27,"slug":28},15,"Posters",60,"posters",{"id":30,"doc_module":9,"doc_module_name":10,"category_name":31,"show_sort_weight":32,"slug":33},16,"Social Media",50,"social-media",{"id":35,"doc_module":9,"doc_module_name":10,"category_name":36,"show_sort_weight":37,"slug":38},17,"Forms",40,"forms",{"id":40,"doc_module":9,"doc_module_name":10,"category_name":41,"show_sort_weight":42,"slug":43},18,"Letters",30,"letters",{"id":45,"doc_module":9,"doc_module_name":10,"category_name":46,"show_sort_weight":47,"slug":48},21,"Paper Templates",5,"papers-templates",{"id":50,"doc_module":9,"doc_module_name":10,"category_name":51,"show_sort_weight":4,"slug":52},158,"General","general-158",{"code":4,"msg":54,"data":55},"ok",{"site_id":56,"language":57,"slug":58,"title":59,"keywords":60,"description":61,"schema_data":62,"social_meta":119,"head_meta":121,"extra_data":123,"updated_unix":125},105,"en","federal-tax-guide-for-non-us-residents-tax-year-2020","Federal Tax Guide for Non U.S. Residents - Tax Year 2020","","Federal Tax Guide for Non U.S. Residents for Tax Year 2020 outlines key return information for international students and nonresident aliens in the United States. It explains U.S. source income categories such as scholarships, fellowships, tuition-related payments, prizes, and stipends, and highlights child care payments and relevant IRS forms (W-2, 1042-S, 1098-T, 1099-Misc). It covers tax treaty eligibility, the SSN/ITIN requirement, Glacier Tax Prep and compliance workflows, withholding rules, and timelines revised February 10, 2021.",{"@graph":63,"@context":118},[64,80,101],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":41,"@type":70,"position":76},"https://docshare.wps.com/template/letters/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/federal-tax-guide-for-non-us-residents-tax-year-2020/302115/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/federal-tax-guide-for-non-us-residents-tax-year-2020/302115.png","ImageObject",442,249,{"name":88,"@type":89},"Aladdin","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-09-23","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":9},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"Who is considered a nonresident alien for tax purposes in the U.S.?","Question",{"text":108,"@type":109},"Most international students in the U.S. on a visa are considered nonresident aliens. Under special conditions, you may need to file as a resident alien for tax, but your visa status does not change for immigration purposes.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"What counts as U.S. source income for non U.S. residents in this guide?",{"text":113,"@type":109},"U.S. source income includes funds received from the University of Washington reported through forms such as W-2 (taxable wages), 1042-S (scholarships/stipend income or treaty-related wages), 1098-T (tuition statements), and 1099-Misc (other income). Income from outside the U.S. is not considered for U.S. tax calculations in this context.",{"name":115,"@type":106,"acceptedAnswer":116},"When are scholarships, awards, and stipends taxable, and are there exceptions?",{"text":117,"@type":109},"Scholarships, awards, and stipends are taxable income for nonresident alien students except when used to pay for tuition and required fees, or books and required fees for courses. The guide also notes withholding when awards exceed certain amounts and eligibility requirements for tax treaty benefits using W-8BEN.","https://schema.org",{"og:url":78,"og:type":120,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":122,"canonical":78},"index,follow",{"doc_id":124,"site_id":56},302115,1790199119,{"code":4,"msg":5,"data":127},{"doc_id":124,"user_id":128,"nickname":88,"user_avatar":129,"doc_module":9,"category_id":40,"category_name":41,"doc_title":59,"doc_description":61,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":79,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":135,"language":136,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":137,"faqs":138,"seo_title":139,"seo_description":61,"update_tm":140,"read_time":8},2336478503145,"https://ap-avatar.wpscdn.com/davatar_276721f389ce27ea32af1340a28f341c","Federal Tax Guide for Non U.S. Residents  \nTax Year 2020  \nAgenda  \n> Important Information for 2020 Returns> U. S. Source of Income  \n– Scholarships  \n– Fellowships  \n– Tuition Waivers  \n– Prizes  \n– Stipends  \n– Child Care Payment From UW> Social Security Number / ITIN> Tax Treaty Benefits & Tax Forms> Two Different Glacier programs> Questions  \n2 | Revised February 10, 2021  \nImportant Information  \n> Tax due date is ~~04-15-2021~~  \nNote: The tax due date has been extended to May, 17, 2021  \n> Glacier Tax Prep Services is available to students starting February 18, 2021  \n> No personal exemption starting in 2018> Two Separate Glacier Programs at UW.  \n– Glacier Tax Compliance from Payroll office  \n– Glacier Tax Prep from ISS Office  \n> For employees working overseas, who have a Payroll Office approved Certificate of Foreign Status, their impacted earnings will not be reported to the IRS  \n3 | Revised February 10, 2021  \nNonresident Alien  \nMost international students in the U.S. on a visa are considered nonresident aliens.  \n> Under special conditions, you may have to file income tax as a resident alien for tax.  \n> Even if you have to file a tax return as a resident, your visa status will not change, you are still a nonresident for immigration purposes.  \n> See IRS publication 515 [https://www.irs.gov/pub/irs](https://www.irs.gov/pub/irs)pdf/p515.pdf  \n4 | Revised February 10, 2021  \nU.S. Source Income  \n> Includes funds received from the University of Washington:  \n– W-2: Taxable Wage or Salary Income  \n– 1042-S: Scholarships or Stipend Income or wages under treaty benefits  \n– 1098-T: Tuition Statement  \n– 1099-Misc: Other Income  \n> [Income from outside the U.S. is](Income from outside the U.S. is) not considered in calculations [for U.S. tax](for U.S. tax).  \n5 | Revised February 10, 2021  \nU.S. Source Income-Childcare  \nChildcare funds received from the Financial Aid Office that were disbursed into your student account in 2020 will be counted as taxable income.  \n6 | Revised February 10, 2021  \nU.S. Source Income –  \nTaxable Scholarship or Fellowship Grants  \n> Paid to F, J, M, and Q visa holders  \n> Subject to withholding at a rate of 14% to the extent that the amount awarded exceeds tuition charges and you have a Social Security number  \n> Other income (non scholarship) may be subject to rates of federal withholding up to 30%  \n7 | Revised February 10, 2021  \nScholarships, Awards and Stipends  \n> Scholarships, awards and stipends awarded to nonresident alien students are taxable income except when used to pay for:  \n– Tuition and fees required for enrollment or attendance  \n– Books and fees required for courses  \n> If the award is greater than $3000 in a quarter, SFS will withhold tax at 14% prior to disbursement to student.  \n> SFS may also withhold federal taxes by the year end.  \n> If eligible, a W-8 Ben form is required to claim a tax treaty benefit.  \n8 | Revised February 10, 2021  \nIRS Form W-8BEN  \n9 | Revised February 10, 2021  \nSocial Security Number (SSN)  \nPlease review the International Student Services (ISS) website to check your eligibility and the procedures for applying for a SSN:  \n[https://iss.washington.edu/employment/ssn/](https://iss.washington.edu/employment/ssn/)[ ](https://iss.washington.edu/employment/ssn/)[When you receive your SSN:](When you receive your SSN:)  \n1. Submit a copy to Student Fiscal Services or the Registrar’s Office.  \n2. Update your Glacier Tax Compliance record and attach a copy of your SSN with updated forms when submitting to  \nISC-Payroll Office  \n10 | Revised February 10, 2021","cbCaipY64k2G0Ftk","https://ap.wps.com/l/cbCaipY64k2G0Ftk","pdf",1954744,32,"English","# Agenda\n## Important Information for 2020 Returns\n## Nonresident Alien\n## U.S. Source of Income\n## U.S. Source Income - Childcare\n## U.S. Source Income - Taxable Scholarship or Fellowship Grants\n## Scholarships, Awards and Stipends\n## IRS Form W-8BEN\n## Social Security Number (SSN)","[{\"question\":\"Who is considered a nonresident alien for tax purposes in the U.S.?\",\"answer\":\"Most international students in the U.S. on a visa are considered nonresident aliens. Under special conditions, you may need to file as a resident alien for tax, but your visa status does not change for immigration purposes.\"},{\"question\":\"What counts as U.S. source income for non U.S. residents in this guide?\",\"answer\":\"U.S. source income includes funds received from the University of Washington reported through forms such as W-2 (taxable wages), 1042-S (scholarships/stipend income or treaty-related wages), 1098-T (tuition statements), and 1099-Misc (other income). Income from outside the U.S. is not considered for U.S. tax calculations in this context.\"},{\"question\":\"When are scholarships, awards, and stipends taxable, and are there exceptions?\",\"answer\":\"Scholarships, awards, and stipends are taxable income for nonresident alien students except when used to pay for tuition and required fees, or books and required fees for courses. The guide also notes withholding when awards exceed certain amounts and eligibility requirements for tax treaty benefits using W-8BEN.\"}]","Federal Tax Guide for Non U.S. Residents - Tax Year 2020 | PDF",1789789169]