Tax Reporting

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.

U.S. Income Tax Return for Certain Nonresident Aliens With No Dependents - Form Only

U.S. Income Tax Return for Certain Nonresident Aliens With No Dependents - Instructions

• 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.

Contact International Services

If you have any questions or require additional information, email internationaltax@kennesaw.edu.