FORMS REQUIRED FOR NON-COMPENSATORY RECIPIENTS

Citizenship StatusNon-Compensatory Form

Foreign National Form
W-8BEN
Permanent Resident
(Green Card Holder)
Yes
No
No
Nonresident for Tax Purposes
(Has Not Met SPT)		Yes
1
2, 3
Resident for Tax Purposes
(Has Met SPT)		Yes
1
2, 3

*SPT is defined as "substantial presence test"

Table Codes

  1. The Foreign National Form must be completed by the student during onboarding. Upon completion, the student should schedule an appointment with the Visa Services for visa certification.
  2. Form W-8BEN must be completed by recipient in order to invoke tax treaty benefits.
  3. Recipients who are not eligible for tax treaty benefits are subject to federal and state tax withholding. F and J student visa holders are taxed at 14% for Federal and 6% for State tax. All other visa holders are taxed at 30% for Federal and 6% for State tax.
  4. Residents for tax purposes are not restricted to specific withholding requirements.