Financial Services Manual (FIN)

FIN 425–05 Table

Nonresident alien students must correctly report immigration status on admissions forms and properly complete IRS Form W-8BEN when requested to do so by the Student Business Services Office.

As continual contact is made with nonresident alien students:

1. The International Students Office updates the University Registrar’s database to keep the immigration status field in the database current. This office should also act as a liaison between the student and Financial Services to assist the nonresident alien student.
2. The Office of International Programs informs the visiting student scholar of the need to properly report his or her immigration status with the University Registrar. This office should also act as a liaison between the nonresident alien scholar/student and Financial Services to assist the nonresident alien.
3. The Student Business Services Office:
   
   1. identifies nonresident alien students receiving financial aid, based on system generated reports
   2. for each student, calculates the aid subject to taxation by subtracting tuition, fees, and other eligible costs

      and

   3. withholds 14 percent of the net taxable balance, unless the student lives in a tax treaty country and completes IRS Form W-8BEN.
4. Payables and Reimbursements:
   
   1. reviews, through the University Registrar’s database, the student’s country of citizenship, all student financial support paid with a Payment Voucher (PV) (coded to 7700 xx series object codes)

      and

   2. if the student is not a U.S. citizen, forwards the payment documentation to Student Business Services to obtain computation of necessary exclusions and completion of the IRS Form W-8BEN, if applicable.

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