Nonresident Alien Tax
For information regarding tax compliance related to foreign nationals, please refer to the Human Resources Foreign Nationals website.
U.S. Residency Certification (Form 6166)
The University's Form 6166, Certification of U.S. Tax Residency issued by the U.S. Department of the Treasury are available through Tax and Regulatory Services. Annually the University completes an Application for U.S. Residency Certification. Certificates for the current year generally are available in June. For a copy of Form 6166, please contact Shereen Olickal, Tax Accountant, 847.491.4720.
A number of federal disclosures may be implicated when conducting activities abroad.
- Conducting operations in "boycotting" countries requires disclosure on IRS Form 5713 (International Boycott Report). Boycotting countries include: Iraq, Kuwait, Lebanon, Libya, Qatar, Saudi Arabia, Syria, United Arab Emirates, and the Republic of Yemen. Conducting operations includes performing services within any of the listed countries or with a governmental body, company or individual of a boycotting country. Aside from activities related to NU-Q, contact Tax and Regulatory Services if your unit has operations associated with any of these countries.
- Gifts from foreign corporations and foreign individuals may require disclosure on IRS Form 3520. Such gifts should be processed through the Office of Alumni Relations and Development. Please see their website for more information.
- The Office of Treasury Operations arranges for all University domestic and international bank accounts. The University's foreign bank accounts are subject to disclosure on FinCEN 114 (Report of Foreign Bank and Financial Accounts). Contact Treasury Operations for more information.
- Visit Northwestern's Global Engagement website for general guidance on global activities.
Pavanti P. Prasad Rugg
Senior Tax Officer