Nonresident Alien Information and Forms

We are located at 720 University Place , 2nd Floor on the Evanston campus (847-491-7362) and at Abbott Hall, Room 850 on the Chicago campus (312-503-9700).

Nonresident Aliens Information

Nonresident Aliens who will receive payments through payroll at Northwestern University including stipends from fellowships must enter their information in our Foreign National Information System (FNIS). Departments should notify payroll of any new nonresidents before their start date by contacting payroll (payroll@northwestern.edu ) by completing the FNIS Access Request Form or nonresidents can do this themselves. The data entered into FNIS will be used for tax analysis and to create only necessary forms for taxes including available tax treaties that will only require the signature. FNIS is also used whenever a nonresident's status or visa changes including extensions and to complete annual tax treaty forms. Anyone who receives any type of payroll payment must also complete form I9 and a Personal Data Form.

•  FNIS Access Request Form ( PDF)
•  FNIS Information and Explanation ( PDF)
•  I-9 Employment Eligibility Verification Form ( PDF)
•  Personal Data Form ( PDF)
•  Illinois Form W-4 ( PDF) (Only US tax residents need to complete this form.)

Social Security Numbers and Individual Tax Identification Numbers

All nonresident aliens that are eligible for a Social Security Number (SSN) must apply with the Social Security Office using the application and authorization for release forms below. Nonresident aliens who will receive stipends from a fellowship but will not be employed in any other way such as an assistantship or temporary employment will not be eligible for a SSN and must apply for an Individual Tax ID (ITIN) by completing Form W-7 (click on link below for more information).

•  Information on Social Security Numbers (SSN) and Individual Taxpayer Identification Number (ITIN)
•  Application For A Social Security Card ( PDF)
•  Authorization For Release of SSN to Northwestern ( PDF)
•  Form W-7 Application For Individual Tax ID (ITIN) ( PDF)

Annual Tax Forms and Information

Nonresident aliens as well as US residents must complete a US tax return each year. The International Office provides information on this process. Nonresidents must complete their annual federal tax return (Form 1040NR or Form 1040NR-EZ) by April 15 for the previous tax year if they have wages. If a nonresident only has a 1042-S and not a W2 such as someone who has only received scholarship/fellowship payments, they have until June 15 to file their tax return. A tax return must also be filed with the state of Illinois (Form IL-1040) by April 15. Payments for fellowships as well as wages paid under a tax treaty are reported on Form 1042S which are prepared and mailed from the university by March 15. Payments for other wages are reported on Form W-2 which are prepared and mailed from the university by January 31. It is your responsibility to make sure that the Payroll office (and not just the student system) has your current address on file.

•  Form W-2 Information
•  Form 1042-S Information
•  IRS web site
•  IRS Publication 519 US Tax Guide for Aliens ( PDF)
•  IRS Publication 901 US Tax Treaties ( PDF)
•  Illinois Department of Revenue web site