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University of Connecticut Payroll Department

Non-Resident Alien (NRA) Taxation - FAQs

NRA Tax Treaties

Does my country of tax residency have a tax treaty?
For a list of tax treaties please go to the following links:
  • Foreign National Student
  • J-1 Research Scholars/Professor
  • Am I eligible for treaty benefits?
    Treaty eligibility is dependent on your country of tax residency and your primary purposed of being in the United States. For a list of tax treaties go to the following link:
  • Foreign National Student
  • J-1 Research Scholars/Professor
  • As a tax resident can I still claim a treaty benefit?
    Generally US tax residents may not enjoy the benefit of a treaty because the Savings Clause allows the United States to tax its residents with no effect from an income tax treaty. However, you may be eligible if there is an exception under the Savings Clause. Please contact the Payroll Department for more information.

    NRA FICA

    Am I subject to social security and Medicare taxes?
    Generally if you perform services as a nonresident alien temporarily in the United States as a nonimmigrant in (F), (J), (M), or (Q) status you are not subject to the FICA tax.
    I am a nonresident alien and have had social security and Medicare deducted from my paycheck, how do I get a refund?
    If social security and Medicare taxes were deducted from your pay in error, please contact the Payroll Department to request a refund. For more information go to the following link:
    I am a U.S. tax resident and hold a F1 or J1 visa, am I subject to the FICA tax?
    Yes, when you are not regularly attending classes (generally during the summer break) you will be subject to the FICA tax.

    NRA State Taxes

    My income is exempt from federal taxes due to a tax treaty, am I subject to CT taxes on that income?
    Yes. The State of Connecticut does not recognize federal income tax treaties. If your compensation is in excess of the state’s annual threshold then you may have a CT tax liability.
    Am I considered a resident or non-resident of CT?
    You are a resident for the taxable year if:
  • CT was your domicile (permanent legal residence) for the entire taxable year; or
  • You maintained a permanent place of abode in CT during the entire taxable year and spent a total of more than 183 days in CT during the taxable year.
  • NRA Federal Taxes

    Why must I select single on the form W-4, I am married?
    Per Internal Revenue Service policy publication 519 page 26. Married nonresident aliens who are not married to U.S. Citizens or residents must generally use the Tax Table column for married filing separately. Married filing separately taxes an individual at the single rate.

    NRA Federal Income Tax Return

    Am I required to file a Federal Income tax return?
    In general non-resident aliens in the United States who have received any income that is “effectively connected” to any trade or business within the United States are required to file a tax return. Effectively connected income as it relates to salary includes:
  • Wages or nonemployee compensation received in exchange for personal services performed in the United States
  • Scholarship/Fellowship income
  • The specific federal tax laws that apply will depend on the foreign nationals US tax residency. Foreign nationals will need to know if they are considered a non-resident or resident for tax purposes in order to ensure that they are completing the appropriate forms.

    If your wages were less than $3,900.00 in 2013 you are not required to file a federal tax return. IRS notice 2005-77 eliminates the filing requirement of non-residents whose only U.S. sourced wages do not exceed the personal allowance exemption amount.
    What forms do I need from my employer in order to complete the federal tax return?
    Form W-2 - In January of the given calendar year the Payroll Department will provide form W-2 to each individual who was paid by UConn Payroll. The form W-2 will report taxable wages and associated federal and state tax deductions. You will receive this form in the following calendar year from which the compensation was received. For example the compensation received in 2011 will be reported on the form W-2 provided in January of 2012.

    Form 1042s – In January of the given calendar year the Payroll Department will provide form 1042s to each individual who enjoyed a treaty benefit at UConn in the previous calendar year. For example if you had a treaty benefit in 2011, you will receive a 1042s in January of 2012 which indicates the amount of compensation exempt under a treaty.

    Form 1098-T – This form is produced by the Bursar’s office.

    1099-INT – This form is produced by the Bank indicating interest accrued on your personal checking and or savings account. This needs to be reported if you are a U.S. tax resident.

    ***If you also received a fellowship or scholarship a separate form may be produced for you by Accounts Payable. Contact Accounts Payable for more information***
    What is the deadline for filing an income tax return?
    Income tax returns are due by April 15th (unless otherwise posted) of the year following the close of the tax year. For example the form W-2 and or form 1042-s for 2012 must be reconciled by filing the appropriate forms no later than April 15, 2013.
    What if I am unable to file my federal tax return by the posted deadline?
    Taxpayers may file for an extension by completing form 4868 for federal income taxes: http://www.irs.gov/taxtopics/tc304.html

    Please note that if necessary you will also need to complete an extension for the CT income taxes on form CT-1040 EXT: http://www.ct.gov/drs/cwp/view.asp?a=1462&q=312070

    What forms am I required to complete for my federal tax return?
    Non-resident aliens are required to file either form 1040NR or form 1040NR-EZ. Non-resident aliens are required to file form 8843 “statement for exempt individuals”, regardless of whether or not they have earned income. This form is not required for H1B, O1, TN’s or tax residents. Dependents of non-resident aliens (other than H1B, O1, TN, tax residents) must also file form 8843 “statement for exempt individuals."
    Can I e-file?
    No. The Forms 1040NR, 1040NREZ and form 8843 are not set up for e-filing.
    Is there assistance offered on campus for completing income tax returns?
    Yes. The School of Business Accounting Department sponsors the Volunteer Income Tax Assistance (VITA) program. Information regarding the sessions is generally sent out in January/February of each year.
    I am married can I file jointly with my spouse?
    Generally, nonresident aliens may only file as single or married filing separately. Nonresidents are not able to file as head of household. There are special rules for certain individuals, please see more information under Additional Rules.
    Can I claim exemptions for my spouse and children?
    Generally, you may only claim one personal allowance exemption for yourself. There are special rules for certain individuals, please see more information under Additional Rules.
    What does the term “exempt individual” mean?
    This term refers to someone who is exempt from counting days in the U.S. towards the substantial presence test.
    What is the substantial presence test?
    The substantial presence test is used to determine tax residency by counting an individual’s days of presence in the United States. Please note that there are exceptions to this test. Further information can be found in documents contained in the Non Resident Alien (NRA) Taxation section of our website.
    Can I claim the standard deduction?
    Nonresidents cannot claim the standard deduction. However students and business apprentices from India may claim this deduction under the USA/India tax treaty.
    Can I claim any itemized deductions?
    Yes, but in limited circumstances:
  • Ordinary and necessary business expenses as they relate to your effectively connected income
  • Job-related expenses
  • Moving expenses
  • State income taxes
  • Charitable contributions
  • Certain student-loan interest
  • Contributions to SEP, SIMPLE and qualified plans; IRA’s and HSA’s
  • Can I claim the child tax credit?
    You can only claim the child tax credit if you meet the following requirements:
  • The child must be a U.S. Citizen, U.S. National, or U.S. Resident
  • The child must be claimed as a dependent on your tax return
  • The child must be your son, daughter, adopted child, grandchild, stepchild, or foster child
  • The child must be under age 17 at the end of the year
  • As a nonresident alien can I claim the Earned Income Tax Credit?
    No.
    What is the tax period?
    The tax period is a calendar year, beginning on 1/1/xx and ending on 12/31/xx.
    Do I need to include bank interest on my tax return?
    No. Deposits with persons in the banking business are not considered connected with a US trade or business and are excluded from income.

    NRA CT State Income Tax Return

    Am I required to file a CT state income tax return?
    If you have gross income in excess of $14,000 (single filer), you must file a Connecticut income tax return. If your gross income is less than $14,000, but you had CT income tax withheld from your wages, you must file a CT income tax return to receive a refund.
    What is the deadline for filing an income tax return?
    Income tax return forms are due by April 15th (unless otherwise posted) of the year following the close of the tax year. For example the form W-2 for 2012 must be reconciled by filing the appropriate forms no later than April 15, 2013.
    What if I am unable to file my CT tax return by the posted deadline?
    Taxpayers may file for an extension by completing form CT-1040 EXT: http://www.ct.gov/drs/cwp/view.asp?a=1462&q=312070