Nonresident Alien Tax Forms

Tax Forms You May Receive

You must use these forms when you prepare your U.S. federal and state income tax return. For more information, see Tax Filing section. 

Form Description
Form W-2, Wage and Tax Statement

Compensation for dependent personal services (salary/wages) paid to both nonresident and resident aliens, in the absence of tax treaty benefits, along with the requisite tax withholding, is recorded on the W-2 tax reporting document. The W-2 may include Social Security and Medicare (FICA) tax, in addition to Federal and State tax, depending on the recipient's U.S. tax residency status. If you are an active employee and have consented to receive the W-2 electronically, then you may access your W-2 via H/R Direct. Otherwise, the W-2 is mailed to your address on file by January 31 of the following year. Form W-2 boxes description.

Form 1042-S, Foreign Person’s U.S. Source Income Subject to Withholding

​If you received multiple types of income must be reported to you by University of Massachusetts using Form 1042-S (Foreign Persons U.S. Source Income Subject to Withholding), you will receive multiple Forms 1042-S. You may receive this form for any of the following types of income:

  • Compensation/Salary/Wages exempt from tax withholding at the time of payment due to an income tax treaty exemption;
  • Scholarship or Fellowship payments (for which no services are performed) paid to a Nonresident Alien that are in excess of tuition, fees or a book allowance, whether tax was withheld or tax treaty exempt.
  • Independent Compensation/Honoraria/Speaker Fees/Consulting paid to a Nonresident Alien, whether tax was withheld or tax treaty exempt; and/or

If you have a GLACIER record with UMass and have consented to receive the 1042-S electronically, then you may access your 1042-S via GLACIER. Otherwise, the 1042-S is mailed to your address on file, domestic or international, by mid-March of the following year. 

UMass masks the SSN/ITIN in Box 13e of your Form 1042-S Copy B/C/D for identify theft and data security issues. The masked SSN/ITIN displays only the last four digits of the identifying number and is shown in the format XX-XXX1234. Please use your complete SSN/ITIN when communicating with the Internal Revenue Service (IRS) and State Department of Revenue (DOR).

Form 1099-INT, Interest Income This form is issued by a U.S. bank, and shows the interest you received on deposits in their bank account or CD. Nonresident aliens who receive interest income from deposits with a U.S. bank are exempt from taxation on such interest income as long as such interest income is not effectively connected with a United States trade or business.
Form 1098-T, Tuition Statement This form is issued by educational institutions in the United States to document educational expenses for each tax year. Although this form is sent to all students, nonresident aliens for tax purposes are not eligible for education tax credits and cannot use this form. 
Form 1099-MISC, Miscellaneous Income This form is used to show "independent contractor" income. If the income shown on the 1099-MISC is very large, you may owe taxes when you file your return because taxes are not withheld from "independent contractor" income.
Form 1095-B/1095-C, Health Coverage This form is used to report certain information to the IRS and to taxpayers about individuals who are covered by health insurance.  Please contact your health insurance provider if you have questions regarding this form. If you are a nonresident alien filing federal tax Form 1040NR, you will not need the 1095-B/1095-C form to complete your tax return.  
Form 1099-HC, Individual Mandate Massachusetts Health Care Coverage

This form is a Massachusetts document which serves as proof of health insurance coverage for MA adult residents.  Every MA resident who has insurance will receive an annual 1099-HC form which is completed and provided by your insurance carrier. The form is informational and should be used to complete a Schedule HC form with your MA tax return.

Tax Forms You May Submit to the IRS and DOR

Form Description
Form 8843 Statement for Exempt Individuals and Individuals with a Medical Condition
Form 1040NR U.S. Nonresident Alien Income Tax Return
Form 4868 Application for Automatic Extension of Time to File U.S. Individual Income Tax Return
Form 1 Massachusetts Resident Income Tax Return
Form 1-NR/PY Massachusetts Nonresident/Part-Year Tax Return
Extension for Massachusetts Income Tax You may be able to apply for an extension if you're not ready to file your Massachusetts Personal Income or Fiduciary tax by the due date.

Tax Forms You May Submit to UMass

Form Description
Form W-4, Employee's Withholding Allowance Certificate Form W-4 is completed by employees and given to their employer so their employer can withhold the correct federal income tax from the employee's pay.
Form W-9, Request for Taxpayer Identification Number and Certification Form W-9 is used to provide your correct tax identification number to the person who is required to file an information return with the IRS to report your income.
Form 8233, Exemption From Withholding on Compensation for Independent (and Certain Dependent) Personal Services of a Nonresident Alien Individual Form 8233 is used by nonresident alien individuals to claim exemption from withholding on compensation for personal services because of an income tax treaty.
Form W-8BEN, Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding Form W-8BEN is given to the withholding agent or payer if you are a foreign person and you are the beneficial owner of an amount subject to withholding.
Form W-8BEN-E, Certificate of Status of Beneficial Owner for United States Tax Withholding and Reporting (Entities) Form W-8BEN-E is used by foreign entities to document their status for purposes of chapter 3 and chapter 4, as well as other code provisions.
Form W-8ECI, Certificate of Foreign Person's Claim That Income Is Effectively Connected With the Conduct of a Trade or Business in the United States Form W-8ECI, is used for a foreign individual or entity claiming that income is effectively connected with the conduct of a trade or business in the U.S. The entity will file its U.S. income tax return and must provide a U.S. taxpayer identification number on Form W-8ECI.
Form W-8EXP, Certificate of Foreign Government or Other Foreign Organization for United States Tax Withholding and Reporting Form W-8EXP is used for a foreign tax-exempt organization claiming tax exemption under U.S. rules. The entity must provide an IRS determination letter or a letter from a U.S. attorney attesting that the organization would likely obtain tax-exempt status from the IRS and provide a U.S. taxpayer identification number on Form W-8EXP.