Nonresident Alien Taxation

 

Student Athletes


Nonresident Alien (NRA) Student Athletes usually receive nonqualified scholarship payments regularly. Nonqualified scholarships are taxable, unless there are any treaty benefits applicable or the Student Athletes are considered resident aliens for tax purposes. Tax rates on the nonqualified scholarships to NRA’s are as follows:


  • 14% for F, J, M, and Q students.
  • 30% for other students.
  • 30% for recipients without their immigration status being substantiated.
 

Orientation


NRA Student Athletes are encouraged to confirm their immigration and tax status and reduce the amount of withholding tax, if possible. They may register for a new employee orientations for nonresident aliens are offered through UNR's Professional Development & Training.

Contact PD&T, PDT@unr.edu, when a UNR NetID is not yet available for the new Student Athlete to register online. Please provide the registrant's first name, last name, and email address when registering.

 

Required Documents


NRA Student Athletes are required to provide the following documents:


  • FNIS data sheet* - completed, signed, and dated (Web)
  • Passport
  • Visa stamp
  • I-94
  • I-20 or DS-2019
  • 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).

*Note that Student Athletes will need to email the UNR Nonresident Alien Tax Specialist, nra@unr.edu, requesting a FNIS account to be set up providing their (1) first name, (2) last name, and (3) email address before scheduling an appointment unless he/she is planning on attending an orientation for nonresident aliens mentioned above.

 

Treaty Benefits


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 Controller's office may be able to assist NRA Student Athletes in obtaining an ITIN from the IRS.

 

Additional Information


  • Document Samples (PDF)