Foreign National Tax Office
The Foreign National Tax Office determines the taxation applied to payments made by the university to non-U.S. citizens. This includes foreign national students, visitors, and suppliers. Some examples are undergraduate and graduate students, scholars, visiting professors, teachers, researchers, scientists, athletes, and guest speakers. Please review our Payments to Foreign Nationals policy.
Before a foreign national receives any form of payment from the University (other than strictly travel reimbursements), they must register with this office by requesting access to our tax analysis software, Sprintax Calculus.
Select the category of question from the list below to advance to that section.
Sprintax Calculus Software
Foreign National Employment at Brown
Fellowship Payments
Foreign National Visitor Payments
Excess Scholarship Payments to Nonresident Aliens
Access
Foreign nationals should request access to the Sprintax Calculus software by emailing our office and requesting login credentials. Permanent Residents (green card holders) do not need to register.
Instructions
When you receive your login credentials, we will provide you with a set of instructions based on whether you are a current student/scholar/employee of the University, or a Brown University alumni or a non-Brown email user. For example:
1. If you are a current student, scholar, or employee of Brown University, please follow these Instructions for Current Students, Scholars & Employees.
2. If you are a Brown University alumni or a non-Brown email user, you will follow a different process. Please refer to the Instructions for Brown Alumni or Non-Brown Email Users.
Tax Status Analysis
The Sprintax Calculus software will determine your tax status after you have answered all questions, uploaded required immigration documents, and signed the generated tax forms.
Your tax status will be either a nonresident alien or resident alien. Nonresident aliens are subjected to different taxation rules and may have potential treaty benefits, whereas resident aliens are treated like U.S. citizens for tax purposes.
Help
In addition to our Sprintax Calculus instructions, there is a 24/7 Chat feature in the software for immediate help. For more assistance, we created a Job Aid and the Sprintax company shared their a Instruction Manual and YouTube videos. (Please note that the videos reference Sprintax TDS however they apply to Sprintax Calculus. The company updated the name of their software after they uploaded the videos)
Important Note
Sprintax Calculus is not the same software as Sprintax Returns (offered through OISSS) for income tax preparation. They are both owned by Sprintax and do interface, which makes tax return filings easier.
Foreign National Employment at Brown
At the university, foreign national employees generally possess an F-1, J-1, or H-1B visa, and/or an EAD card (Employment Authorization Document).
Employees must register in Sprintax Calculus, I-9 with the HR Service Center, and apply for a U.S. Social Security Number, upon arrival at the university or before they receive their first payment.
How to Apply for a U.S. Social Security Number
Foreign national employees are required by the IRS to apply for a U.S. Social Security Number. The Social Security Administration recommends applying for a SSN as soon as 3 days after reporting to the university.
What’s required in addition to immigration documentation?
1. Two letters authorizing on-campus employment: one being from their department and the other from OISSS.
2. Complete the SSA Online Service to request a SSN and select an appointment date and time.
3. Visit the selected SSA office on the date chosen and provide the receipt notice to the HR Service Center.
Upon receipt of the SSN card, provide it to the HR Service Center and update their Sprintax Calculus account.
Tax statuses for foreign nationals are either a nonresident alien, resident alien for tax purposes, or Permanent Resident. Nonresident aliens are subjected to different taxation rules and potential treaty benefits whereas the other tax types are treated like U.S. citizens for tax purposes. This is determined by the Sprintax Calculus software.
Undergraduate and hourly paid graduate positions are managed through University Human Resources’ Student Employment department.
See Foreign National Graduate FAQs for information on graduate appointment payments.
A fellowship payment paid to a foreign national undergraduate student is submitted via UFunds and is paid through Activity Pay in Payroll, or through the Accounts Payable department if outside of the U.S. Payments to nonresident aliens, will be taxed at the time of payment, unless treaty benefits apply, and reported on a 1042-S form.
Graduate student fellowship appointments for foreign nationals may be paid through payroll, supplier invoice or Zelle. Specific payment rules and taxation apply, see Foreign National Graduate FAQs.
Payments processed through payroll require the student to complete an I-9 with the university’s HR Service Center.
Fellowship payments to all nonresident aliens are reported on a 1042-S form, fellowship payments to all resident aliens are not reported on a W-2 or 1099 form but may be reported on a 1042-S form if you are utilizing extended tax treaty benefits. It is important for the student to maintain a record of all fellowship payments received each year from all sources. See the links below for IRS Fellowship Guidance.
Awards/prizes are different from fellowship payments. They are taxed at a higher rate, unless specific treaty language exists as determined by our tax analysis software, Sprintax Calculus. They are paid through the Accounts Payable office and need to register as a supplier, see Miscellaneous Payee Registration Form.
Foreign National Visitor Payments
Foreign national visitors can be researchers, scholars, independent contractors, guest speakers, and professional service consultants. They are paid through the Accounts Payable department, but must first register with this office by requesting login credentials and entering their information into our tax analysis software, Sprintax Calculus (except if the payment is only for travel reimbursement with receipts).
Before deciding to invite and pay a foreign national visitor, departments must plan ahead. They need to understand which visa types prohibit payments and coordinate in advance with their visitor, prior to entry to the U.S
Please review the Foreign Nationals at Brown Chart for guidance on when Foreign Nationals can and cannot be paid by the University. Also, please review the Provost Letter: Guidelines for Inviting International Visitors to Brown
If departments have any questions, they should reach out to foreignnationaltax@brown,edu for assistance, before their guest enters the U.S.
Excess Scholarship Payments to Nonresident Aliens
Scholarship payments to nonresident aliens used for nonqualified expenses are taxed at the time of payment and reported on a 1042-S form. The amount of taxation is dependent on treaty benefits between the U.S. and their home country as determined by our tax analysis software, Sprintax Calculus, and whether the scholarship payment is used for qualified or nonqualified expenses.
The IRS categorizes expenses as either qualified or nonqualified. For IRS guidance, please see:
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