Taxes for Internationals

Resident aliens

Resident aliens generally are treated the same as U.S. citizens for tax purposes. Resident aliens therefore can follow the standard W-4 instructions and will receive a Form W-2 for work as an employee, a 1099-MISC if they received a reportable award or royalty, or a 1099-NEC if they provided services as an independent contractor.

Non-resident aliens

Non-resident aliens must follow special W-4 instructions (see IRS Notice 1392 for more information) and submit a completed UNT System Foreign National Form, along with required supporting documentation, to the UNT System Tax department, prior to receipt of compensation from UNT System or any of its Component Institutions.

International students and employees who believe they are exempt from withholding must complete and return the UNT System Foreign National Form, with required supporting documentation, to the UNT System Tax department, prior to receiving compensation from UNT System or any of its Component Institutions.

Certain individuals are exempt from Social Security and Medicare taxes (FICA taxes). The UNT System Foreign National Form and required supporting documentation must be submitted to ensure those exemptions are applied and unnecessary taxes are not deducted.

Payroll taxes deducted or withheld prior to receipt of the UNT System Foreign National Form and required supporting documentation will not be retroactively refunded.

Upon receipt of the UNT System Foreign National Form the Tax Department will inform individuals if other tax forms are needed.

SSO Login for Foreign National e-Form

International Tax Informational Workshop Presentation

Form 1042-S

The Tax Department issues Form 1042-S to non-resident alien students that receive taxable scholarships, and employees that receive income that is fully or partially exempt from withholding. Forms 1042-S are issued by March 15 each year.