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 ) and 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 taxation, including available tax treaties. FNIS is also used whenever a nonresident's status or visa changes including extensions and to completing annual tax treaty forms. Anyone who receives any type of payroll payment must also complete form I-9 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 (SSN) and Individual Tax Identification Numbers (ITIN)

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 through the FNIS process. Additional information on the application process can be found here or by clicking below .

•  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

All nonresident aliens must complete a U.S. tax return each year, even if they do not have any income or if all of their income is tax exempt under a tax treaty.

Form 8843 must be filled out by all nonresident aliens for tax purposes each year they are in the U.S. If the nonresident alien receives income in the U.S., they must also file Form 1040NR or 1040NR-EZ for federal taxes ( www.irs.gov ) and Form 1040 for Illinois taxes ( http://www.revenue.state.il.us/ ).

Nonresidents must complete their annual federal tax return by April 15 for the previous tax year if they have wages. If a nonresident only has a 1042-S, and not a W-2, such as 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.

Payments for scholarship and fellowships as well as wages paid under a tax treaty are reported on Form 1042-S, which are prepared and mailed from the university no later than March 15.
Payments for other wages are reported on Form W-2 which are prepared and mailed from the university no later than 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 to assure your tax form is mailed to the correct address.

For more information, please refer to the IRS publications below.

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