[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"doc-seo-302117-105":3,"detail-sidebar-cat-1-en-105":80,"doc-detail-302117-en":126},{"code":4,"msg":5,"data":6},0,"ok",{"site_id":7,"language":8,"slug":9,"title":10,"keywords":11,"description":12,"schema_data":13,"social_meta":73,"head_meta":75,"extra_data":77,"updated_unix":79},105,"en","federal-tax-guide-for-non-us-residents-tax-year-2023-agenda-important-information","Federal Tax Guide for Non U.S. Residents - Tax Year 2023 - Agenda - Important Information","","Federal Tax Guide for Non U.S. residents for Tax Year 2023 provides an agenda covering U.S. source income, required forms, and tax treaty benefits for international students and visa holders. It explains key categories of income received from the University of Washington, including W-2, 1042-S, 1098-T, and 1099-Misc. The guide details childcare taxability, rules for taxable scholarship or fellowship grants, withholding rates, and eligibility considerations for filing and Social Security number/ITIN procedures, including separate Glacier tax compliance and tax prep programs.",{"@graph":14,"@context":72},[15,34,55],{"@type":16,"itemListElement":17},"BreadcrumbList",[18,23,27,31],{"item":19,"name":20,"@type":21,"position":22},"https://docshare.wps.com","Home","ListItem",1,{"item":24,"name":25,"@type":21,"position":26},"https://docshare.wps.com/template/","Template",2,{"item":28,"name":29,"@type":21,"position":30},"https://docshare.wps.com/template/forms/","Forms",3,{"item":32,"name":10,"@type":21,"position":33},"https://docshare.wps.com/template/federal-tax-guide-for-non-us-residents-tax-year-2023-agenda-important-information/302117/",4,{"url":32,"name":10,"@type":35,"image":36,"author":41,"headline":10,"publisher":44,"fileFormat":47,"inLanguage":8,"description":12,"dateModified":48,"datePublished":49,"encodingFormat":47,"isAccessibleForFree":50,"interactionStatistic":51},"DigitalDocument",{"url":37,"@type":38,"width":39,"height":40},"https://docshare.wps.com/thumbnails/federal-tax-guide-for-non-us-residents-tax-year-2023-agenda-important-information/302117.png","ImageObject",442,249,{"name":42,"@type":43},"4398046744996","Person",{"url":19,"name":45,"@type":46},"DocShare","Organization","application/pdf","2026-09-26","2026-09-19",true,{"@type":52,"interactionType":53,"userInteractionCount":26},"InteractionCounter",{"@type":54},"ViewAction",{"@type":56,"mainEntity":57},"FAQPage",[58,64,68],{"name":59,"@type":60,"acceptedAnswer":61},"Who is considered a nonresident alien for U.S. tax purposes in this guide?","Question",{"text":62,"@type":63},"Most international students in the U.S. on a visa are considered nonresident aliens. Special conditions may require filing as a resident for tax purposes, but immigration status for visas does not change.","Answer",{"name":65,"@type":60,"acceptedAnswer":66},"Which University of Washington forms are listed for U.S. source income?",{"text":67,"@type":63},"The guide lists W-2 for taxable wage or salary income, 1042-S for scholarships or stipend income or treaty-benefit wages, 1098-T for requesting a copy if eligible to file as a resident, and 1099-Misc for other income.",{"name":69,"@type":60,"acceptedAnswer":70},"When is childcare payment counted as taxable income?",{"text":71,"@type":63},"Childcare funds disbursed into a student account in 2023 from the Financial Aid Office are counted as taxable income.","https://schema.org",{"og:url":32,"og:type":74,"og:title":10,"og:site_name":45,"og:description":12},"article",{"robots":76,"canonical":32},"index,follow",{"doc_id":78,"site_id":7},302117,1790441217,{"code":4,"msg":81,"data":82},"success",[83,88,93,98,103,108,112,117,122],{"id":84,"doc_module":22,"doc_module_name":25,"category_name":85,"show_sort_weight":86,"slug":87},11,"Presentations",90,"presentations",{"id":89,"doc_module":22,"doc_module_name":25,"category_name":90,"show_sort_weight":91,"slug":92},12,"Resumes",80,"resumes",{"id":94,"doc_module":22,"doc_module_name":25,"category_name":95,"show_sort_weight":96,"slug":97},14,"Invoices",70,"invoices",{"id":99,"doc_module":22,"doc_module_name":25,"category_name":100,"show_sort_weight":101,"slug":102},15,"Posters",60,"posters",{"id":104,"doc_module":22,"doc_module_name":25,"category_name":105,"show_sort_weight":106,"slug":107},16,"Social Media",50,"social-media",{"id":109,"doc_module":22,"doc_module_name":25,"category_name":29,"show_sort_weight":110,"slug":111},17,40,"forms",{"id":113,"doc_module":22,"doc_module_name":25,"category_name":114,"show_sort_weight":115,"slug":116},18,"Letters",30,"letters",{"id":118,"doc_module":22,"doc_module_name":25,"category_name":119,"show_sort_weight":120,"slug":121},21,"Paper Templates",5,"papers-templates",{"id":123,"doc_module":22,"doc_module_name":25,"category_name":124,"show_sort_weight":4,"slug":125},158,"General","general-158",{"code":4,"msg":81,"data":127},{"doc_id":78,"user_id":128,"nickname":42,"user_avatar":11,"doc_module":22,"category_id":109,"category_name":29,"doc_title":10,"doc_description":12,"doc_content":129,"file_id":130,"file_url":131,"file_type":132,"file_size":133,"view_count":30,"is_deleted":4,"is_public":22,"is_downloadable":22,"audit_status":22,"page_count":134,"language":135,"language_code":8,"site_id":7,"html_lang":8,"table_of_contents":136,"faqs":137,"seo_title":138,"seo_description":12,"update_tm":139,"read_time":84},4398046744996,"Federal Tax Guide for Non U.S. Residents  \nTax Year 2023  \nAgenda  \n> Important Information for 2023 Tax 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  \nImportant Information  \n> Tax due date this year is April 15, 2024  \n> Glacier Tax Prep Services is available to students starting February 10, 2024  \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  \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 return as a resident alien for tax purpose.  \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  \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: May request a copy if qualify to file tax as resident  \n– 1099-Misc: Other Income  \n> [Income from outside the U.S. is](Income from outside the U.S. is) not considered in the calculations for U.S. taxes.  \n5  \nU.S. Source Income-Childcare  \nChildcare funds received from the Financial Aid Office that were disbursed into your student account in 2023 will be counted as taxable income.  \n6  \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  \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 will withhold federal taxes at the year end if scholarship money exceeds tuition and fees  \n> A W-8 Ben form is required on file before claiming a tax treaty benefit.  \n8  \nIRS Form W-8BEN  \n9  \nSocial Security Number (SSN)  \nPlease review the International Student Services (ISS) website to check your eligibility and the procedures for applying for an 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","cbCais72HAztzJ67","https://ap.wps.com/l/cbCais72HAztzJ67","pdf",1534980,32,"English","# Agenda\n## Important Information for 2023 Tax 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 U.S. tax purposes in this guide?\",\"answer\":\"Most international students in the U.S. on a visa are considered nonresident aliens. Special conditions may require filing as a resident for tax purposes, but immigration status for visas does not change.\"},{\"question\":\"Which University of Washington forms are listed for U.S. source income?\",\"answer\":\"The guide lists W-2 for taxable wage or salary income, 1042-S for scholarships or stipend income or treaty-benefit wages, 1098-T for requesting a copy if eligible to file as a resident, and 1099-Misc for other income.\"},{\"question\":\"When is childcare payment counted as taxable income?\",\"answer\":\"Childcare funds disbursed into a student account in 2023 from the Financial Aid Office are counted as taxable income.\"}]","Federal Tax Guide for Non U.S. Residents - Tax Year 2023 - Agenda - Important Information | PDF",1789789213]