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International Taxation

Nonresident Alien Information

Nonresident Aliens who will receive payments through payroll at Liberty University must enter their information in our Foreign National Information System (FNIS).  Departments should notify Human Resources Office of any new nonresident aliens before their start date, by e-mailing Human Resources Office at hr@liberty.edu and by completing the FNIS Request Form or by having the nonresident alien completing it themselves.

The data entered into FNIS will be used for tax analysis and to create only necessary forms for taxes including applicable tax treaties.  FNIS is also used whenever a nonresident's status or visa changes, including extensions, and to complete annual tax treaty forms.  Anyone who receives any type of payroll payment must also complete a Student New Hire Checklist.

Annual Tax Forms and Information

Payments for taxable scholarships as well as tax treaties will be reported on the Form 1042-S, which is prepared and mailed from the University by January 31.  Payments for wages are reported on Form W-2, which is mailed from the University by January 31.

Nonresident Aliens as well as Resident Aliens for tax purposes must complete a US tax return each year.  If you received wages reported on W-2 form or taxable scholarship reported on 1042-S form, then you will have to file them with Form 1040NR or 1040NR-EZ no later than April 15 of each year.

If you did not receive wages or taxable scholarship, file Form 8843 on or before June 15.

A tax return must also be filed with the Commonwealth of Virginia on Form 760 every year.

If you have changed your local address it is imperative that you notify Liberty University Human Resources in writing before December 7 of your new address to make sure that the W-2/1042-S Form arrives at the correct address in time to file your income tax return.

It is your responsibility to make sure that Human Resources Office (and not just the Student Accounts) has your current address on file.

The International Student Center provides many resources to international students and helps with visa issues.

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