Towson University complies with federal and state regulations, including Nonresident Alien taxes. The NRA Tax Staff assists departments with making payments to foreign nationals (faculty, staff, students) and advising departments on required federal tax withholding and reporting as part of this compliance with Internal Revenue Service (IRS) regulations. Read this overview for more information or visit the Internal Revenue Service (IRS) website, which contains more information about Nonresident Aliens and a Foreign Student Link & Lear
Nonresident Alien or Resident Alien?
The required tax analysis determines if the intended beneficiary of payment is a Nonresident Alien or Resident Alien for tax purposes. If a person is a Resident Alien for tax purposes, then they fall under the same tax regulations as a US Citizen or Permanent Resident Alien.
If it is determined the recipient is a Nonresident Alien (NRA) for tax purposes, then all appropriate tax withholding and reporting will be followed as part of Towson University's institutional compliance with the Internal Revenue Service's NRA tax regulations.
For more information about making payments to foreign nationals choose on one of the following:
International Students who are affiliated with TU, have appropriate work authorization and receive payment for work and/or receive non-qualified income through scholarships and/or awards.
Individuals Tax Return Filing Requirements
For any payment made to a Nonresident Alien for tax purposes which requires tax reporting to the Internal Revenue Service and State of Maryland, individuals will be sent the appropriate tax reporting forms - Form 1042-S and W2.
Whether or not an individual/vendor is in the US, they may still be required to file a tax return for the year in which they received payment. For more information about filing a federal tax return see Foreign Students & Scholars Filing Requirements.
Individuals in F1 or J1 immigration status (whether they worked or not) are required to complete a Form 8843 each year by June 15.
2015 Tax Return Filing Requirements
Federal Tax Return
If a student worked in 2014 and earned less than $3,950 and did not have any federal tax withheld, they are not required to file a tax return. If federal tax was withheld, they may want to file a return in order to receive a refund.
For any student who earned more than $3,950 in 2014, they are required to file a federal tax return.
Maryland Tax Return
For students who are single, under 65 and earned less than $10,150 and no Maryland taxes were withheld, are not required to file a state tax return.
If state tax was withheld, they may wan to file a return in order to receive a refund.
Please note we do not advise individuals on personal tax matters, however, when appropriate, we will try and provide tools and resources to help guide TU's foreign national community with tax questions regarding payments and other NRA-related financial matters.
The tax information on this website is provided as a service to foreign nationals who have a connection with Towson University anbd it is not intended to be a complete source of tax regulations. The function of the Nonresident Alien Tax Office is an administrative one for Towson University purposes only. Information regarding immigration, employment, and tax filing regulations are the responsibility of each foreign national who receives payment from Towson University.
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