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Non-Resident Tax Information
UAB is required to withhold income taxes and report to the IRS all payments distributed to all individuals defined as "non-resident aliens for tax purposes," including but not limited to:
- Wages, Salary or Compensation
- Independent Contractor Payments/Honoraria
- Scholarship/Fellowship
- Stipends/Living Allowances
- Prizes/Awards
Therefore, individuals who will receive any type of payment from UAB must have a Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN). In order to comply with non-resident tax withholding and reporting rules, UAB must be able to identify all payments made to all non-residents in the correct manner.
Tax Document Availability
Generally, tax documents will be mailed to the home address UAB has on file and/or available for download from the MyUAB Oracle HR & Finance tab by mid-January each year.
| Payment Type | Tax Form |
|---|---|
| Wages, Salary or Compensation | W-2 |
| Scholarship/Fellowship | 1042-S |
| Honoraria | 1042-S |
| Treaty benefits: Exemption from withholding on compensation (If applicable) | 1042-S |
| Tuition Statement | 1098-T |
Social Security Tax & Medicare Tax Exemption for Non-Residents
Non-residents in F-1 student or J-1 exchange visitor immigration status are exempt from paying FICA (Federal Insurance Contributions Act) taxes, also known as Social Security tax and Medicare tax, until their tax residency changes to "resident for tax purposes."
| Determining U.S. tax residency status | |
|---|---|
| F-1 & J-1 Students | J-1 Exchange Visitors |
| Consider a non-resident tax residency for first 5 calendar years in the U.S. = FICA tax exempt |
Consider a non-resident tax residency for first 2 calendar years in the U.S. = FICA tax exempt |
Note:
- H-1B, J-2, O-1, L-2, E-2, E-3 and TN immigration statuses are subject to FICA taxes from the first day of employment.
- Non-residents lose FICA tax exemption by changing immigration status (e.g., to H-1B or becoming a permanent resident) or when they meet the substantial presence test.
Hiring Current International Students: F-1 & J-1 Students
As an F-1 student, you may work on campus as long as you maintain lawful F-1 status. Students may not work more than 20 hours per week while school is in session.
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International Independent Researchers, Contractors, Observers
The UAB Office of International Student and Scholar Services works with UAB entities to make sure that independent researchers, observers, and speakers from outside the US receive the services they need while here.
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Taxes – Frequently Asked Questions
Frequently asked questions about student taxes.
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Payment Eligibility List by Immigration Status
Download the Payment Eligibility List by Immigration Status here.
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Tax Returns & Tax Workshops
The UAB office of International Student and Scholar Services (ISSS) provides on-going tax workshops to educate the international community on non-resident taxation and tax returns.
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Book an appointment
We can serve you best when we have a time dedicated to your specific question and after you have prepared the documents relevant to your inquiry.
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