Tax Terms
Federal Income Tax Brochure published by NAFSA: Association of International Educators

Nonresident Alien
– If you are not a U.S. Citizen, you are considered a nonresident alien unless you meet the Green Card Test or Substantial Presence Test. If you meet one of these two tests, you may be considered a resident alien for tax purposes only. Additional information regarding these tests is available in the U.S. Tax Guide for Aliens, IRS Publication 519

Form W-2, Wage and Tax Statement, is used to report wages paid to employees, withholding taxes, as well as reporting FICA taxes to the Social Security Administration. Additionally, Social Security Administration will report relevant amounts to the Internal Revenue Service.

Employers are required to complete a Form W-2 for each employee who they pay a salary, wage, or other compensation. The W-2 Form reports all income on a calendar year (January 1 through December 31) basis, regardless of the fiscal year for other Federal tax purposes. This only refers to the time period for which the employee has been compensated, not necessarily the actual dates of employment. 

You should receive your W-2 form from St. Thomas University by the end of January.

W-7: IRS Individual Taxpayer Identification Number (ITIN). For use by individuals who are not U.S. citizens or permanent residents.

ITIN: IRS Individual Taxpayer Identification Number (ITIN) is for federal tax purposes only. IRS will issue the ITINs to individuals who are required to have a U.S. taxpayer identification number, but who do not have, and are not eligible to obtain a Social Security Number (SSN) from the Social Security Administration (SSA).

1042-S: Foreign Person’s U.S. Source Income

1040NR: The form 1040NR and its “easy” version 1040NR-EZ are used by nonresident aliens filing a tax return. Nonresident aliens (e.g. F-1/J-1/J-2 holders), who have been in the U.S. for less than 5 years should use the 1040NR form.

1098-T: This form is used to report certain tuition payments to the individual and the IRS. It is used by U.S. tax residents (citizens, permanent residents, and residents under the substantial presence test) to claim specific types of tax credits. ‘Nonresident aliens’ are not issued this form because they are not eligible for such credits.

1099-INT: This form is used to report various types of income other than wages, salaries, and tips. It is used to report interest income from a savings or money market bank account. Financial institutions normally mail this form directly to you during the month of February.