Which Tax Forms Are Supported for Nonresidents in the U.S.?

Which Tax Forms Are Supported for Nonresidents in the U.S.?

📅 March 4, 2021 · 3 minute read

💼 Educational institutions and organizations that employ nonresident aliens in the U.S. must handle a wide range of tax forms to ensure proper compliance with IRS requirements.

From scholarships and stipends to employment income, each type of payment may require a specific form. Below you’ll find a quick overview of the main tax forms nonresidents commonly need — and what each one is used for. 👇

🧾 Form W-4 – Employee’s Withholding Certificate

Every nonresident starting a new job in the U.S. must complete Form W-4.
This form tells the employer how much federal tax to withhold from the employee’s paycheck.

💡 It also considers treaty benefits and deductions that may reduce the total withholding.

💰 Form 1042-S – Foreign Person’s U.S. Source Income

Nonresidents who receive income such as:
🎓 Scholarships
📚 Fellowships or grants
👩‍🏫 Teaching or research income (under a tax treaty)
💼 Compensation for study or training
💵 Investment or deposit interest

…must receive a Form 1042-S by March 15 each year.
This form reports U.S.-sourced income and tax withheld.

🌎 Form W-8BEN – Certificate of Foreign Status (Individuals)

Nonresidents can use Form W-8BEN to claim treaty benefits that reduce or eliminate the standard 30% withholding rate on certain U.S. income.
It confirms the individual’s foreign status and eligibility under a tax treaty.

📄 Required for scholarships, stipends, and certain payments to individuals.

🏢 Form W-8BEN-E – For Foreign Entities

Foreign companies or institutions earning income from U.S. sources may also claim treaty benefits using Form W-8BEN-E.
This form certifies the entity’s foreign status and reduces withholding when applicable.

✍️ Form 8233 – Exemption for Personal Services

Nonresidents who earn income for teaching, research, or services covered under a tax treaty exemption must file Form 8233.
This form allows eligible individuals to claim exemption from withholding for specific personal services performed in the U.S.

🔢 Form W-7 – ITIN Application

If a nonresident is not eligible for a Social Security Number (SSN) but earns U.S. income or scholarship funds, they must apply for an Individual Taxpayer Identification Number (ITIN) using Form W-7.

📌 It’s also needed when claiming tax refunds or treaty benefits for U.S.-sourced income.

🧠 Form W-9 – Request for Taxpayer Identification Number

Form W-9 is used to provide and certify a TIN and verify that an individual is not subject to backup withholding.
Typically, this form is requested by third parties who must report specific payments to the IRS.

🪪 Form SS-5 – Social Security Card Application

Form SS-5 is used to apply for or replace a Social Security card.
Applicants must present original proof of identity, age, and legal status in the U.S. (no photocopies).
It’s required for anyone authorized to work and receive a Social Security Number.

📚 Summary

Here’s a quick list of the most common nonresident tax forms: