There are many tax forms and documents nonresident aliens need to become familiar with during their time in the United States. That is where the Nonresident Alien Tax Compliance Office comes in. Housed under the Financial Services unit, the department ensures that nonresident aliens are in tax compliance with the American tax authorities – the Internal Revenue Service (IRS).
The one-person team includes Debbie Honrath, who serves as the nonresident tax alien specialist for UNLV, CSN, and NSU. In this role, Debbie reviews and approves all foreign payments. This includes scholarships paid to students, wages paid to employees, awards, and payments to guest speakers, consultants, and independent contractors.
The Nonresident Alien Tax Compliance Office is responsible for determining an individual’s federal tax residency status using the IRS substantial presence test, which enables individuals without U.S. citizenship or permanent resident status to receive payments. Nonresident aliens should contact the specialist to schedule an appointment to complete additional documents and forms. The office registers foreign companies and entities through the vendor payment registration system and reviews their information and supporting documents.
The department also assists nonresident aliens in filing their federal income tax returns with the IRS using Glacier Tax Prep (GTP). The online tax filing program helps determine tax residency, withholding rates, and federal income tax treaty eligibility. Nonresident aliens must mail their 1040-NR tax return directly to the IRS, which the office also helps with by packaging the tax return and additional forms and providing a pre-addressed envelope during the appointment.
For U.S. citizens, permanent residents, or resident aliens, the Nonresident Alien Tax Compliance Office recommends using Volunteer Income Tax Assistance (VITA) to file taxes. VITA is a free program offered by the UNLV Lee Business School’s Department of Accounting. For more information, check out this UNLV Today announcement.
|