The University of Minnesota complies with state and federal tax and immigration regulations as they pertain to international students, scholars, and visitors.
Tax Information
- Income Tax Deductions
- Income Tax Deductions for Nonresident Foreign National Employees
- Supplemental Form W-4 Instructions for Nonresident Aliens, IRS Notice 1392 (pdf)
- Claiming Tax Treaty Benefits
- Tax Treaty Countries and Affidavits
- Substantial Presence Test
- Scholarship and Fellowship Grants
- Social Security & Medicare (FICA) Guidelines
- Tax Return Information
- Aliens and Minnesota Taxes
Employment Information
- Payroll Checklist—Nonresident Foreign National Employees (pdf)
- Foreign National Employee Information Request Form (pdf)
- I-9 Employment Authorization Requirements
- Visa Options for Hiring International Visitors
- Social Security Number Requirements
- F-1 and J-1 Student Maximum Hours per Week (pdf)
Forms
- IRS Form 8233 Exemption From Withholding (pdf)
- IRS Form 8233 Instructions (pdf)
- Tax Treaty Affidavits
- IRS Form W-8BEN Certificate of Foreign Status (pdf)
- IRS Form W-8BEN Instructions (pdf)
- IRS Form W-7 Application for IRS Individual Tax ID Number (ITIN) (pdf)
- Substantial Presence Worksheet (pdf)
- IRS Form W-9 Request for Taxpayer ID and Certification (pdf)
- Attachment to Form W-9 for Tax Treaty Benefits (pdf)
- Request for Duplicate Form 1042-S (pdf)