Annual Taxes for Independent Contractors

Annual Tax Forms and Information

Nonresident aliens independent contractors must complete a U.S. tax return each year they have income in the U.S. even if all of their income is tax exempt under a tax treaty.

If a nonresident only has a 1042-S, and not a W-2, such as a non-resident independent contractor, someone who has only received scholarship/fellowship payments, or if all of their income is exempt under a tax treaty, they have until June 15 to file their tax return.

If a nonresident has employment wages that are reported on a W-2, they must file thier tax return by April 15th of the following year. 

Taxpayer Identification Numbers

Nonresident alien independent contractors who have a Social Security Number (SSN) must provide this to receive a payment.  Nonresident alien independent contractors without a SSN will not be eligible for a SSN and can apply for an Individual Tax ID (ITIN) by completing Form W-7 and visitng the Payroll Office in person.