Foreign National Tax Analysis
All foreign nationals receiving income from the University of Alabama are required to have a tax analysis performed by the UA Tax Office. This includes student employees (GRAs, GTAs, Student Assistants), athletic scholarship recipients, fellowship recipients, postdoctoral research fellows, visiting scholars, prize/award recipients, royalty recipients, research participants, and independent contractors.Tax analysis is not required for a student who is receiving only a tuition/fee waiver, or a short-term visitor receiving only travel expense reimbursement documented with receipts.
The tax analysis will determine the foreign national’s tax status, and eligibility for federal tax exemption, on part or all of their income, based on a tax treaty between the country of tax residence and the United States. If the foreign national is not eligible for a treaty exemption, the analysis will ensure they are paying taxes at the appropriate tax rate as required by Internal Revenue Service guidelines. All required treaty and/or tax withholding forms will be completed as part of the individual’s tax analysis. Examples of these forms include: 8233, W-8BEN, W-9, W-4, A-4.
For further details, refer to the Foreign Nationals FAQ document.
Short-term visitors (including independent contractors and guest speakers/lecturers):
For short-term visitors receiving an honorarium or fee, the tax analysis should be performed in advance of the visit. The Foreign National Information Form can be completed remotely and submitted by email along with copies of the necessary documents, as described below. Before hosting a foreign visitor, the department should contact the UA Tax Office for assistance. However, if the short-term visitor is only receiving payment of travel expenses documented with receipts, the tax analysis is not required.
All other foreign nationals requiring a tax analysis (including employees, students, visiting scholars and researchers) must complete an initial Tax Analysis as soon as possible after arriving on campus. Tax analysis information must be updated annually. If a foreign national has previously had a Tax Analysis, he or she will receive an email in December from the Tax Office with instructions regarding the Tax Analysis Update procedures for the upcoming year.
To complete a Tax Analysis, please email the documents listed below to email@example.com:
- Passport, including visa
- I-94 Travel History (available online at https://i94.cbp.dhs.gov)
- I-20 or DS-2019
- Social Security Card
- Foreign National Information Form – please click “Foreign National Information Form” button.
Casey V. Jones, Tax Manager
1015 Procurement Services Building
Tuscaloosa, AL 35487-0130