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It explains U.S.-source income categories from the University of Washington, including W-2, 1042-S, 1098-T requests, and 1099-Misc, and clarifies that income outside the U.S. is excluded from U.S. tax calculations. The guide covers childcare treatment, taxable scholarship or fellowship rules, withholding rates, SSN/ITIN and W-8BEN requirements, and eligibility for tax treaty benefits and necessary forms.",{"@graph":63,"@context":119},[64,80,102],{"@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":36,"@type":70,"position":76},"https://docshare.wps.com/template/forms/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/federal-tax-guide-for-non-us-residents-tax-year-2025/304091/",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-2025/304091.png","ImageObject",442,249,{"name":88,"@type":89},"Mabel","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-09-27","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":101},"InteractionCounter",{"@type":100},"ViewAction",6,{"@type":103,"mainEntity":104},"FAQPage",[105,111,115],{"name":106,"@type":107,"acceptedAnswer":108},"Who is considered a nonresident alien for tax purposes?","Question",{"text":109,"@type":110},"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 purposes, but visa status for immigration purposes does not change.","Answer",{"name":112,"@type":107,"acceptedAnswer":113},"Which types of income are treated as U.S. source income from the University of Washington?",{"text":114,"@type":110},"U.S. source income includes funds received from the University of Washington reported through forms such as W-2 (taxable wage/salary), 1042-S (scholarships/stipends or treaty-benefit wages), and 1099-Misc for other income.",{"name":116,"@type":107,"acceptedAnswer":117},"When are scholarships and stipends taxable, and what withholding may apply?",{"text":118,"@type":110},"Scholarships, awards, and stipends to nonresident alien students are taxable income unless used for tuition and required enrollment-related fees or required course books and fees. If the award exceeds $3,000 in a quarter, SFS withholds tax at 14% prior to disbursement, and additional federal withholding may occur at year end when scholarship money exceeds tuition and fees.","https://schema.org",{"og:url":78,"og:type":121,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":123,"canonical":78},"index,follow",{"doc_id":125,"site_id":56},304091,1790193735,{"code":4,"msg":5,"data":128},{"doc_id":125,"user_id":129,"nickname":88,"user_avatar":130,"doc_module":9,"category_id":35,"category_name":36,"doc_title":59,"doc_description":61,"doc_content":131,"file_id":132,"file_url":133,"file_type":134,"file_size":135,"view_count":101,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":136,"language":137,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":138,"faqs":139,"seo_title":140,"seo_description":61,"update_tm":141,"read_time":15},7971474920318,"https://ap-avatar.wpscdn.com/avatar/74000ee537e6b0ca360?x-image-process=image/resize,m_fixed,w_180,h_180&k=1788430171632181674","Federal Tax Guide for Non U.S. Residents  \nTax Year 2025  \nAgenda  \n> Important Information for 2025 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, 2026  \n> Glacier Tax Prep Services is available to students starting February 13, 2026  \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 an income tax return as a resident alien for tax purposes.  \n> Even if you are required 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 you qualify to file taxes as a resident  \n– 1099-Misc: Other Income  \n> Income from outside the [U.S. is](U.S. is) not considered in the  \n[U.S. tax](U.S. tax) calculation.  \n5  \nU.S. Source Income-Childcare  \nChildcare funds received from the Financial Aid Office that were disbursed into your student account in 2025  \nwill 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> W-8 Ben Form and Social Security Number (SSN) are required to be 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  \nSSN:  \n[https://iss.washington.edu/ssn](https://iss.washington.edu/ssn)  \nWhen you receive your SSN:  \n1. Submit a copy to the Registrar’s Office or the SFS office  \n2. Update your Glacier Tax Compliance record and attach a copy of your SSN with updated forms when submitting to the Payroll Office  \n10","cbCaib0Mx3r13mAk","https://ap.wps.com/l/cbCaib0Mx3r13mAk","pdf",1294732,34,"English","# Agenda\n## Important Information for 2025 Tax Returns\n## Nonresident Alien\n## U.S. Source of Income\n## 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?\",\"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 purposes, but visa status for immigration purposes does not change.\"},{\"question\":\"Which types of income are treated as U.S. source income from the University of Washington?\",\"answer\":\"U.S. source income includes funds received from the University of Washington reported through forms such as W-2 (taxable wage/salary), 1042-S (scholarships/stipends or treaty-benefit wages), and 1099-Misc for other income.\"},{\"question\":\"When are scholarships and stipends taxable, and what withholding may apply?\",\"answer\":\"Scholarships, awards, and stipends to nonresident alien students are taxable income unless used for tuition and required enrollment-related fees or required course books and fees. If the award exceeds $3,000 in a quarter, SFS withholds tax at 14% prior to disbursement, and additional federal withholding may occur at year end when scholarship money exceeds tuition and fees.\"}]","Federal Tax Guide for Non U.S. Residents - Tax Year 2025 | PDF",1789809982]