A key part of the foreign national payroll process is submitting data via the secure Foreign National Information System (FNIS) website. All foreign nationals receiving funding from WashU, such as salary, hourly wages, stipends, fellowships, and assistantships, must complete FNIS.
- FNIS is a secure website used to determine if foreign nationals have any tax benefits based on country of origin/tax residency, length of stay, type of visa, and type of income. Foreign Nationals can be taxed as either non‐resident aliens or resident aliens, depending on their visa status and the length of time they have been physically present in the U.S. The process for determining tax status is called the Substantial Presence Test (SPT).
- By providing accurate and timely information through FNIS, foreign nationals ensure compliance with U.S. tax withholding and reporting requirements. This helps foreign nationals avoid potential tax liabilities and ensures any applicable tax treaties or exemptions are applied to the paycheck.
- FNIS facilitates proper handling of tax matters related to WashU employment and funding. It ensures compliance with the law for both the foreign national and WashU.
When completing FNIS, you will be asked to provide information about your employment at WashU, your foreign and local addresses, and your immigration status history, which includes historical information about previous travel to the U.S. You can access travel history on the U.S. Customs and Border Protection (CBP) website.
Note that information entered into FNIS is for WashU use only and is not shared outside of the university. Follow the steps below to complete this process.
Step 1
Receive an email about FNIS with your login credentials
Within approximately one week of your hire or start date, you will receive an email sent to your Workday email address containing your login credentials to access FNIS. If you are not sponsored by WashU, you should email copies of your work authorization documents as listed in the email.
Step 2
Log in to your FNIS record
Use the provided link and login credentials to access your FNIS record. You will be prompted to change your password if this is your first time logging in.
Step 3
Provide consent for the release of electronic forms
After logging in, the system will ask you to consent to receive forms electronically. We highly recommend you consent to the release of electronic forms to access and retrieve forms and tax treaty documents electronically through FNIS. Important: If you do not provide consent, we will not be able to electronically deliver any tax or treaty documents to you.
Step 4
Enter data into your FNIS record
You will need to provide information about your WashU employment, local and foreign addresses, and immigration status and travel history. See below for detailed instructions on how to complete your FNIS record.
Step 5
WashU will review your FNIS record
If there are any questions, WashU will notify you and provide further instructions.
Step 6
Analysis of the FNIS record
Once your FNIS record is completed, it will be forwarded to WashU Payroll Services for tax analysis.
Step 7
Receive tax analysis results from Payroll Services
After Payroll Services receives your FNIS record, your tax analysis will be completed within one month, and you will receive an email from Payroll Services informing you of the results. If you consented to receiving FNIS reports and forms electronically, the email will contain instructions on accessing the tax analysis summary and any applicable tax forms in FNIS.
Note: The results of this analysis will determine how taxes will be handled on each paycheck, depending on the type of earning (stipend or wage).
Step 8
Keep your FNIS record updated
Once the tax analysis of your FNIS record has been completed initially, you should review and update your data at least once a year. Additionally, please update your FNIS record each time you return from traveling outside the U.S. or make any changes to your immigration status.
Questions
If you have questions about completing FNIS or if you did not receive the login email, please contact fnis@wustl.edu for assistance.
Instructions for completing FNIS
Specific instructions for completing your FNIS record appear below. The 6 “Page” tabs below outline a basic, high-level overview of the process.
Basic overview
Browse through the tabs below to view basic information about each FNIS page. Required fields appear in FNIS in bold font* with an asterisk (*). You can find more information about each question by clicking on the question mark (?) next to the question in FNIS.
Page 1: Basic Information
- Review your name and correct if necessary.
- Enter a Social Security Number (SSN) or an Individual Taxpayer Identification Number (ITIN) if you already have one.
- If you do not have an SSN or an ITIN, answer the question about whether you have applied for one. You can proceed with FNIS even if you do not have an official SSN/ITIN yet.
- Complete all other required fields.
Click “Save Changes” to proceed to the next page.
Page 2: Individual Information
- Review date of birth and email address and correct if necessary.
- Complete the Date First Ever Entered USA field. This date must match the date when you first entered the U.S. regardless of when and in what status.
- Complete optional fields if desired.
Click “Save Changes” to proceed to the next page.
Page 3: Address Information
- Enter U.S. Local Address in the proper U.S. format. See the in-depth guide for format details.
- Enter Foreign Residence Address.
Click “Save Changes” to proceed to the next page.
Page 4: Additional Information
- Complete all required fields.
- Complete optional fields if desired.
Click “Save Changes” to proceed to the next page.
Page 5: Immigration Status History
- Review the criteria at the top of this page before proceeding. Only enter information based on the required criteria.
- Create at least one immigration activity record for your current visit. If you’ve been to the U.S. more than once, you may need to enter more than one immigration activity record. Each record should represent a separate period of stay in the U.S.
- First and last day in U.S. for each status/record should be based on actual U.S. entry/exit dates, not visa dates.
- For the current visit, which must be entered for every foreign national, the last day in the U.S. will be the future end date of your immigration status on your status document, not your visa.
- If you do not have a record of all the dates when you entered and exited the U.S., the CBP I-94 website can help you retrieve some or all of the information. Click on “View Travel History” on the website for more details.
- We highly recommend that you review the in-depth guide below when completing this section. Information in this section is critical when determining your tax status and possible tax treaty benefits.
Click “Add New Record” to create individual record(s). Click “Save” to save data for each record. Then click “Continue” to proceed to the next page.
Page 6: Confirmation
- Review the data you have entered. This will be the last chance to make any edits. Click “View Data” to view the full summary.
- Read the statements listed on the page before submitting your responses.
- Note that if you did not provide consent for electronic release of forms, you may do so now by clicking on IRS Forms and “Consent” from the menu at the top of the page.
- Click “Submit” to submit your responses. If you need to make changes after this step, email fnis@wustl.edu.
Detailed overview
The FNIS Guide below provides an in-depth, detailed overview of the process. The guide includes step-by-step instructions with important notes and images of various questions and sections of FNIS. If you have questions about the FNIS process, we highly recommend that you review this guide first.
Disclaimer statement
The Office for International Students and Scholars (OISS) provides resources and content for general informational and educational purposes only. This information does not replace advice from the Internal Revenue Service (IRS) or a qualified tax professional. The information provided is subject to change. If your immigration status has changed in the past year or you have a complex tax situation, please consult the IRS or a qualified tax accountant.
WashU employees, including FNIS Support and OISS staff, are not authorized or qualified to provide tax-related advice or address individual tax questions beyond the general information available on university websites. For personalized assistance with tax obligations or filing, students and scholars are encouraged to seek personalized advice from a qualified tax professional at their own discretion and expense.