If a student does not qualify for
a SSN, he/she must call the Controller’s Office at 305-348-6764
or 305-348-3729 and schedule an appointment for an IRS ITIN interview.
Q-007: How will the students know when
the ITIN is issued? (Back to Top)
A: The Controller’s Office will
receive the ITIN cards from the IRS. In turn, we will mail
the cards to the students’ local addresses.
Q-008: What do students need to do once
a SSN or ITIN is received? (Back to Top)
A: Notify the Controller’s Office
and fill out a Change of ID form with the Office of Registration
Q-009: How will students know the amount
to file on their tax returns? (Back to Top)
A: FIU will send to your local address
Parts B and C of IRS Form 1042S. This form will list
all disbursements and the amount of Federal Income Taxes withheld.
It is the students’ responsibility to file IRS Forms
1040NR or 1040NR-EZ with the IRS.
For more information on where and
when to file, contact the IRS and obtain IRS Publication 519.
Forms and Publications can also be downloaded from the IRS’s
The Internal Revenue Service (IRS) has recently begun to scrutinize
payments made by colleges and universities to Nonresident Aliens
(NRAs). The reporting and withholding rules for payments to NRAs
differ significantly from those payments made to US Citizens or
Q-010: What are the withholding requirements
that apply to nonresidents ? (Back to Top)
A: A nonresident can not claim “EXEMPT” on their
W-4. They must claim “single” regardless
of actual marital status. Only one allowance is permitted unless
they are a resident of Canada, Mexico, Japan or South Korea. IRS
requires FIU to deduct an additional $16.00 biweekly.
Q-011: Are some NRAs exempt from
federal withholding tax ? (Back to Top)
A: Some F-1 and J-1 visa holders are eligible for exemptions from federal
withholding tax because of a tax treaty between the U.S. and their
country of residence. They must complete IRS form 8233 accompanied
by a written statement. Copies of the social security card
, passport, I-20 and/or IAP66 must also be attached. This form is
provided by the Controller’s Office . FIU will only allow
exemption from withholding 10 days after the IRS receives form 8233
Q-012: Are all visa holders exempt
from Social Security and Medicare Tax? (Back to Top)
A: With certain exceptions, international students and scholars who
are temporarily present in the U.S. on F-1, J-1, M-1 and Q-1 visas
are usually exempt from withholding of social security and medicare
taxes. This exemption does not apply to spouses and children
on F-2, J-2, M-2 and Q-2 visas, nor does this exemption apply
to nonresidents who have changed to any immigration status other
than F-1, J-1, M-1 or Q-1.
Q-013: How will the withholding
tax be reported ? (Back to Top)
A: FIU will report wages paid to a nonresident which are exempt
under a tax treaty on forms 1042 and 1042-S. Any additional wages
over and above the exempt amount are reported on form W-2. These
forms will be sent to the address that is listed on the W-4 card.
Addresses must be changed in the Payroll Office.