Foreign nationals should request access to the Sprintax Calculus software by emailing the Foreign National Tax Office (foreignnationaltax@brown.edu) and requesting login credentials. Permanent Residents (green card holders) do not need to register.

Instructions to Request Access

Tax Status Analysis

The Sprintax Calculus software will determine your tax status after you have answered all questions, uploaded required immigration documents, and signed the generated tax forms. Your tax status will be either a nonresident alien or resident alien. Nonresident aliens are subjected to different taxation rules and may have potential treaty benefits, whereas resident aliens are treated like U.S. citizens for tax purposes.

Sprintax Calculus Help

In addition to our Sprintax Calculus instructions, there is a 24/7 Chat feature in the software for immediate help. For more assistance, we created a Job Aid and the Sprintax company shared their a Instruction Manual and YouTube videos. (Please note that the videos reference Sprintax TDS however they apply to Sprintax Calculus. The company updated the name of their software after they uploaded the videos)

Important Note

Sprintax Calculus is not the same software as Sprintax Returns (offered through OISSS) for income tax preparation. They are both owned by Sprintax and do interface, which makes tax return filings easier. 

How to Apply for a U.S. Social Security Number

Foreign national employees are required by the IRS to apply for a U.S. Social Security Number.  The Social Security Administration recommends applying for a SSN as soon as 3 days after reporting to the university. 

What’s required in addition to immigration documentation?

1. Two letters authorizing on-campus employment: one being from their department and the other from OISSS.
2. Complete the SSA Online Service to request a SSN and select an appointment date and time.
3. Visit the selected SSA office on the date chosen and provide the receipt notice to the HR Service Center. Upon receipt of the SSN card, provide it to the HR Service Center and update their Sprintax Calculus account.

Tax statuses for foreign nationals are either a nonresident alien, resident alien for tax purposes, or Permanent Resident. Nonresident aliens are subjected to different taxation rules and potential treaty benefits whereas the other tax types are treated like U.S. citizens for tax purposes. This is determined by the Sprintax Calculus software.

Undergraduate and hourly paid graduate positions are managed through University Human Resources’ Student Employment department. 

See Foreign National Graduate Appointments for information on graduate appointment payments.

A fellowship payment paid to a foreign national undergraduate student is submitted via UFunds and is paid through Activity Pay in payroll, or through the Accounts Payable department if outside of the U.S. Payments to nonresident aliens, will be taxed at the time of payment, unless treaty benefits apply, and reported on a 1042-S form.

Graduate student fellowship appointments for foreign nationals may be paid through payroll, supplier invoice or Zelle. Specific payment rules and taxation apply, see Foreign National Graduate Appointments.

I-9

Payments processed through payroll require the student to complete an I-9 in person at the university’s HR Service Center.

1042-S

Fellowship payments to all nonresident aliens are reported on a 1042-S form, fellowship payments to all resident aliens are not reported on a W-2 or 1099 form but may be reported on a 1042-S form if you are utilizing extended tax treaty benefits. It is important for the student to maintain a record of all fellowship payments received each year from all sources. See the links below for IRS Fellowship Guidance.

Awards/Prizes

Awards/prizes are different from fellowship payments. They are taxed at a higher rate, unless specific treaty language exists as determined by our tax analysis software, Sprintax Calculus. They are paid through the Accounts Payable office and need to register as a supplier, see Miscellaneous Payee Registration.

Departments can assign graduate students two types of appointments; either a Stipend and/or Fellowship Appointment. These appointments can have significant differences in terms of payment methods, taxes withheld, required tax forms, and tax reporting.

Foreign National Graduate Stipend Appointments

Determined by their departments, graduate students may receive a stipend/wage appointment. A stipend appointment is a salaried earning which is taxed at the time of payment, unless treaty benefits prevail. It is reported on a W-2 form and a 1042-S form (the treaty benefit portion). These types of appointments are a Research Assistant (RA), Teaching assistant (TA),Teaching Fellow (TF), or a Proctorship.

• Stipends paid to nonresident aliens who are outside of the U.S. for less than 90 days, will remain on the Payroll system.
• Stipends paid to nonresident aliens who are outside of the U.S. for more than 90 days, will be removed from Payroll and paid through the Accounts Payable Office. Payments are considered foreign sourced income and students are responsible for taxes and compliance. Departments must request the student be registered as a misc. payee.  See Supplier Management for more information. 

Foreign National Graduate Fellowship Appointments

Determined by their departments, graduate students may also receive a fellowship appointment.  Fellowship appointments are a Fellowship, Traineeship, External Funding, or a UTRA/Link payment.  

• Nonresident alien graduate fellowship appointments received inside of the U.S. are taxed at the time of payment, unless a treaty benefit applies, and is reported on a 1042-S form. 
• Nonresident aliens receiving a fellowship appointment outside of the U.S. are paid through the Accounts Payable office and considered foreign sourced income and are responsible for taxes and compliance. Departments must request the student be registered as a misc. payee.  See Supplier Management for more information. 

Payments

Payments are made via Payroll, Accounts Payable, or Zelle, and will not be reported on a W-2 or 1099 form. Therefore it is important for students to maintain a record of all fellowship payments received each year from all sources.  

IRS Guidance on Fellowships

• IRS Topic 421
• IRS Publication 970
• IRS Fellowship/Scholarship/Grant Income Calculator

Foreign national visitors can be researchers, scholars, independent contractors, guest speakers, and professional service consultants. They are paid through the Accounts Payable department, but must first register with this office by requesting login credentials and entering their information into our tax analysis software, Sprintax Calculus (except if the payment is only for travel reimbursement with receipts).

Before deciding to invite and pay a foreign national visitor, departments must plan ahead.  They need to understand which visa types prohibit payments and coordinate in advance with their visitor, prior to entry to the U.S

Please review the Foreign Nationals at Brown Chart for guidance on when Foreign Nationals can and cannot be paid by the University. Also, please review the Provost Letter: Guidelines for Inviting International Visitors to Brown.

Questions

If departments have any questions, they should reach out to foreignnationaltax@brown,edu for assistance, before their guest enters the U.S.

Scholarship payments to nonresident aliens used for nonqualified expenses are taxed at the time of payment and reported on a 1042-S form.  The amount of taxation is dependent on treaty benefits between the U.S. and their home country as determined by our tax analysis software, Sprintax Calculus, and whether the scholarship payment is used for qualified or nonqualified expenses. 

The IRS categorizes expenses as either qualified or nonqualified. For IRS guidance, please see: 

• IRS Topic 421
• IRS Publication 970
• IRS Fellowship/Scholarship/Grant Income Calculator

Policies

• Payments to Foreign Nationals
• Invited Speakers and Guest Policy
• Visitor Travel Reimbursement
• Payments to Researchers/Scholars Unaffiliated with Brown

Related Files

• J1 Visa Invitation Template
• Visiting the US Customs and Border Protection Office

Related Links

• US Customs and Border Protection; Warwick, RI
• Office of International Student and Scholar Services
• Office of Global Engagement
• B1 Invitation letter template and B Visa Waiver letter template
• I94 - Official Website