If you meet the requirements of the substantial presence test for the calendar year, you are considered a U.S. resident for tax purposes for that year. If you do not, you are considered a foreign national or non-resident for tax withholding purposes. Learn more in the International section of our website.

To help foreign national faculty, staff, and students determine foreign national residency status, calculate tax withholdings, determine eligibility for tax treaty benefits, and generate tax-reporting documents, Princeton uses Sprintax Calculus. Learn more in the international section of our website.

Tax Withholding on Your Earnings

As a foreign national employee, you must submit the W-4 form printed from the GLACIER System to Global Financial Services. Your marital status and exemptions will be restricted to S (single) with 1 (one exemption), if GLACIER determines that you are a nonresident for tax purposes.

FICA Taxes

You are exempt from U.S. Social Security and Medicare taxes (FICA taxes) throughout the year until you become a non-resident for tax purposes.

IRS issues International Tax Identification Numbers (ITINs) to foreign nationals and others who have federal tax reporting or filing requirements and do not qualify for Social Security Numbers (SSNs). 

• Form IRS W-7 Application for Individual Taxpayer ID 

Taxable payments made to you may be subject to U.S. federal tax withholding and reported on Form 1042-S. If you received taxable payments, you will receive your Form 1042-S by March 15 following the end of the calendar year. If necessary, you may request a duplicate 1042-S Form.

Taxation of Scholarships and Fellowships

See Scholarships and Fellowships for more information about taxability and reporting of scholarship and fellowship income as well as possible tax treaty benefits.

The nature of the service or work performed, type of visa held, and country of residence all affect whether the University can pay a foreign national individual or entity, and what the taxation may be. Learn more in the International section of our website.

Many countries have agreements with the U.S. to exempt an individual or entity from federal tax withholding. The provisions of these agreements, called tax treaties, vary by country. Learn more in the international section of our website.

• 673 Foreign Withholding Exemption Form

• 8233 Nonresident Withholding Form

• International Assignment Form

• Request for Duplicate or Corrected 1042-S Form

• Substantial Presence Test Form

• W-7 Application for Individual Taxpayer ID Form