This page contains information on tax documents generated by WashU for foreign nationals receiving funding from WashU. It is important to note that foreign nationals might not receive every form, and sometimes might not receive any forms. If you receive income from any other source, you may receive tax forms from other employers and organizations.
The following abbreviations (used below) refer to resident status for tax filing purposes:
- NRA: Nonresident alien for tax filing purposes
- RA: Resident alien for tax filing purposes
See Filing your U.S. Taxes for detailed information on determining tax residency status.
FNIS Tax Documents
WashU Payroll Services generates the following tax forms upon first analysis of your FNIS record AND again at the end of each year in which you were an active employee or a stipend recipient. You must have completed FNIS and provided consent for electronic release of forms to receive these forms in FNIS.
| Form | What is the form | Who is the form issued to |
|---|---|---|
| Recipient Analysis Summary | An explanation of the tax analysis based on your FNIS record | Foreign nationals who are paid by WashU through payroll and have completed FNIS |
| Form 8233 | Treaty form for NRA wages | NRA wage earners who claim tax treaty benefits |
| Form W-8BEN | Treaty form for NRA stipends | NRA stipend recipients who claim tax treaty benefits |
| Form W-9 | Treaty: Treaty form for all RAs No treaty: For all RAs to verify Social Security Number (SSN) | RAs who receive tax treaty benefits RAs who need to verify SSN |
WashU Payroll Services generates the following tax form only once per year in mid-March. You must have completed FNIS and provided consent for electronic release of forms to receive these forms in FNIS.
| Form | What is the form | Who is the form issued to |
|---|---|---|
| Form 1042-S | Foreign Person’s U.S. Source Income Subject to Withholding | NRA stipend recipients from the previous year, or anyone who claimed a tax treaty benefit through WashU in the previous year |
Note: Treaty forms are only valid for one calendar year.
Some of the forms mentioned above may be issued for reasons not explained on this page. For more details, refer to the IRS website.
Workday Income Tax Documents
| Form | Who is the form issued to | Where can the form be found | When is the form available |
|---|---|---|---|
| Form W-2 | Wage earners not eligible for a treaty benefit in the previous calendar year, or those who had FICA tax withheld W-2 Overview from WashU | Workday: Benefits and Pay icon, My Tax Documents | By January 31st |
| Stipend Tax Letter | Resident alien stipend recipients (who did not claim a tax treaty) | Workday: Personal Information icon, Worker Documents | By January 31st |
Questions about these tax documents?
Submit your question via ServiceNow and choose “HR Payroll” for the specific support area. Then complete the rest of the form fields to submit your request for assistance.
Additional Tax Documents
| Form | Who receives the form | Where to find the form | Contact |
|---|---|---|---|
| Form 1095-C | Benefits-eligible employees (and dependents, if applicable) who enrolled in a WashU health insurance plan in the previous year | Workday: Benefits and Pay icon, My Tax Documents | Contact WashU Benefits for more details |
| Form 1098-T | Visit Financial Services web page to learn more about who receives this form | WebSTAC: Billing, Pay/View My Bill, 1098-T | Contact Student Accounting for more details |