Human Resources' International Services will send international employees and guests this completed form to sign and return if they have nonresident alien (NRA) tax status and a tax treaty.
Your tax filing requirements as international students, scholars and employees varies depending on your visa category, the purpose of your visit and the length of your stay in the U.S. This information is used to determine your tax status as either a Nonresident Alien (NRA) or a Resident Alien (RA).
Your tax status is NOT the same as your immigration status
Visa Type | Length of Residency | Tax Status |
---|---|---|
F-1 Student | 5 years or less | Nonresident Alien (NRA) |
F-1 Student | More than 5 years | Resident Alien (RA) |
J-1 Student | 5 years or less | Nonresident Alien (NRA) |
J-1 Student | More than 5 years | Resident Alien (RA) |
H-1B Visitor | Less than 183 days | Nonresident Alien (NRA) |
J-1 Non-Student | 2 years or less | Nonresident Alien (NRA) |
J-1 Non-Student | More than 2 of the last 7 years | Resident Alien (RA) |
UB calculates your residency status with each payment. Contact us immediately if you have questions about your taxation.
Carlos Gallardo
International HR Services
Phone: 716-645-4430
Email: cg36@buffalo.edu
Amanda Brown
Manager
International HR Services
Phone: 716-645-4429
Email: amandab@buffalo.edu
Country | Your Primary Purpose | Exempt *** Time Limit | Exempt Wage Limit | Treaty Article |
---|---|---|---|---|
Armenia | Teacher | 2E | N/A | VI (1) (c) |
Azerbaijan | Teacher | 2E | N/A | VI (1) (c) |
Bangladesh | Teacher Student | 2E D/S | N/A $8,000 | 21(1) 21(2) |
Belarus | Teacher | 2E | N/A | VI (1) (c) |
Belgium | Teacher Student | 2E 5 | N/A $9,000 | 20 21(1) |
Bulgaria | Teacher Student | 2E D/S | N/A $9,000 | 19(1) 19(2) |
Canada | Dependent Personal Services | NRA | $10,000* | XV |
China, P.R. | Teacher Student | 3E D/S | N/A $5,000 | 19 20(c) |
Cyprus | Student | 5 | $2,000 | 21(1) |
Czech Republic | Teacher Student | 2E 5 | N/A $5,000 | 21(5) 21(1) |
Egypt | Teacher Student | 2E 5 | N/A $3,000 | 22 23(1) |
Estonia | Student | 5E | $5,000 | 20(1) |
France | Teacher Student | 2E 5 | N/A $5,000 | 20 21(1) |
Georgia | Teacher | 2E | N/A | VI (1) (c) |
Germany | Teacher Student | 2E 4*E | N/A $9,000 | 20(1) 20(4) |
Greece | Teacher | 3E | N/A | XII |
Hungary | Teacher | 2E* | N/A | 17 |
Iceland | Teacher Student | 2E 5E | N/A $9,000 | 21 19(1) |
India | Teacher Student | 2E ** | N/A ** | 22 ** |
Indonesia | Teacher Student | 2E 5E | N/A $2,000 | 20 19(1) |
Israel | Teacher Student | 2E 5 | N/A $3,000 | 23 24(1) |
Italy | Teacher | 2E* | N/A | 20 |
Jamaica | Teacher | 2E* | N/A | 22 |
Korea (South) (Republic of Korea) | Teacher Student | 2E 5 | N/A $2,000 | 20 21(1) |
Kyrgyzstan | Teacher | 2E | N/A | VI (1) (c) |
Latvia | Student | 5 | $5,000 | 20(1) |
Lithuania | Student | 5E | $5,000 | 20(1) |
Luxembourg | Teacher | 2*E | N/A | 21(2) |
Malta | Student | D/S | $9,000 | 20(2) |
Moldova | Teacher | 2E | N/A | VI (1) (c) |
Morocco | Student | 5 | $2,000 | 18 |
Netherlands | Teacher Student | 2*E D/S | N/A $2,000 | 21(1) 22(1) |
Norway | Teacher Student | 2E 5 | N/A $2,000 | 15 16(1) |
Pakistan | Teacher Student | 2E 5 | N/A $5,000 | XII XIII(1) |
Philippines | Teacher Student | 2E 5 | N/A $3,000 | 21 22(1) |
Poland | Teacher Student | 2E 5 | N/A $2,000 | 17 18(1) |
Portugal | Teacher Student | 2E 5E | N/A $5,000 | 22 23(1) |
Romania | Teacher Student | 2E 5 | N/A $2,000 | 19 20(1) |
Slovak Rep | Teacher Student | 2E 5E | N/A $5,000 | 21(5) 21(1) |
Slovenia | Teacher Student | 2E D/S | N/A $5,000 | 20(3) 20(1) |
Spain | Student | 5E | $5,000-Personal Exemption Amount | 22(1) |
Tajikistan | Teacher | 2E | N/A | VI(1) (c) |
Thailand | Teacher Student | 2*E 5 | N/A $3,000 | 23 22(1) |
Trinidad and Tobago | Teacher Student | 2E 5 | N/A $2,000 | 18 19(1) |
Tunisia | Student | 5 | $4,000 | 20 |
Turkmenistan | Teacher | 2E | N/A | VI(1) (c) |
United Kingdom (Northern Ireland and England) | Teacher | 2*E | N/A | 20A |
Uzbekistan | Teacher | 2E | N/A | VI(1) (c) |
Venezuela | Teacher Student | 2E 5 | N/A $5,000 | 21(3) 21(1) |
Human Resources
University at Buffalo
Townsend Hall
205 Hayes Road
Buffalo, NY 14214
Carlos Gallardo
International HR Services
Phone: 716-645-4430
Email: cg36@buffalo.edu
Amanda Brown
Manager
International HR Services
Phone: 716-645-4429
Email: amandab@buffalo.edu
Form Type: Downloadable, PDF document
Requirements: Adobe Acrobat
Updated: 01/01/2015
Owner: Internal Revenue Service