Tax Reporting for Non-resident Aliens
- For international employees of Kennesaw State University, IRS Form W-2 Wage and Tax Statement is mailed to individuals by January 31 of the following tax year. This includes F-1 student assistants and graduate research assistants, J-1 student assistants and scholars and H1B specialty occupation workers.
- For non-employee internationals who received payment from Kennesaw State University, income (taxable and exempt per a treaty benefit) and taxes withheld will be reported on IRS Form 1042-S Foreign Person's U.S. Source Income Subject to Withholding. Income reported on a 1042-S includes payments made for scholarships, prizes, honorariums and personal services. This form is mailed by March 15th of the following tax year.
Are Non-resident Aliens required to file a U.S. income tax return?
- Nonresident aliens receiving payments classified as U.S. Source income must file a tax return with the Internal Revenue Service. See IRS Publication 519 for more information.
- Non-resident aliens receiving payments classified as U.S. Source income may also be required to file a tax return with the State of Georgia (GA Form 500).
The Georgia Form 500 Individual Tax Return form and instructions can be found on the Georgia Department of Revenue website.
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