Nonresident Taxation - Student Athletes
Announcements | Employees | Independent Contractors | Student Athletes | Policies and Procedures
Nonresident alien (NRA) Student Athletes usually receive nonqualified scholarship payments regularly. Nonqualified scholarships are taxable, unless there are any treaty benefits applicable. Tax rates on the nonqualified scholarships to NRA’s are:
- 14% for F, J, M, and Q students;
- 30% for other students; and
- 30% for recipients without their immigration status being substantiated.
Our Office encourages all NRA Student Athletes to come in to confirm their immigration status and reduce the amount of withholding tax, if possible.
NRA Student Athletes are required to brining in the following documents to their initial appointments:
- FNIS data sheet - completed, signed, and dated (FNIS);
- Passport;
- Visa stamp;
- I-94;
- I-20 or DS-2019; and
- Social Security Card (or, the Social Security Number application receipt letter, if you have has just applied for one) or Individual Tax Identification Number (ITIN).
To be eligible for any treaty benefits, NRA Student Athletes may need to obtain an ITIN in order to take advantage of any available treaty benefits, unless they already have a SSN or an ITIN issued. As a Certifying Acceptance Agent, UNR’s Business and Finance Office or the Office of International Students and Scholars can assist NRA Student Athletes in obtaining an ITIN from the IRS.
