U.S. tax compliance for international students and scholars is complex and getting it right matters for your campus, community, and institution. This course gives you the foundational knowledge and practical tools to navigate it with confidence. Through six application focused modules you’ll learn key tax concepts for nonresident aliens (NRAs)–tax residency, income sourcing and categorization, tax treaties, filing requirements, and how these taxes impact athletes and other nonservice scholarship recipients. You will leave this course with the confidence needed to better support your international student population and the knowledge to work effectively with campus partners and outside agencies.
Whether you're new to this topic or looking to sharpen your expertise, this course meets you where you are!
What You Will Take Away
By the end of this course, you will be able to
- interpret fundamental NRA tax concepts;
- evaluate your role in supporting institutional nonresident tax compliance;
- support your athletes and other nonservice scholarship holders with their unique tax needs; and
- deliver programming to orient and advise international students and scholars on maintaining tax compliance.
Course Information
Course Topics
Module 1: Importance for International Educators
- your dual role as adviser and employee
- institution compliance requirements
- the issues and consequences of noncompliance
- mitigating risk
- imputed and deemed knowledge, the doctrine of low hanging fruit, and how they are relevant to you
Module 2: Tax Withholding and Reporting
- tax residency—how it is determined and why it's not the same as immigration status
- the Substantial Presence Test
- how income is sourced and categorized for NRA reporting purposes
- tax treaties—what they do, who benefits, and what your institution needs to consider
- what NRAs are required to report to the IRS
Module 3: Athletics and NonService Scholarships
- how athletic and nonservice scholarships are taxed
- why ITINs matter and why timing is critical for tax treaty benefits
- how to distinguish NIL as employment versus royalty or passive income
- what revenue sharing is and how it is reported
- what tax forms international student athletes and nonservice scholarship holders should receive and file
- when and where you should refer student athletes and athletic department staff to other campus partners
Module 4: Planning and Collaborating
- what institutional partners are critical for you to know
- how you can build partnerships and obtain buy-in
- institutional responsibilities and limitations (avoiding the principle of imputed knowledge)
- off-campus agency collaboration with the SSA and IRS
- your role with applying for an ITIN (Form W-7)
Module 5: Creating and Utilizing Resources
- best practices for using a Form W-7 certification letter or working with a CAA
- benefits and drawbacks of establishing an IRS-recognized Volunteer Income Tax Assistance (VITA) site
- steps to setting up a VITA site and recruiting your volunteers
- tax preparation software products and evaluating using a review rubric
- best practices for referring NRAs to outside tax resources
Module 6: Bringing it All Together
- real limits of time and legal liability on the assistance you can provide
- four key moments when NRAs need tax information
- recommendations on how to plan your communication
- relationship maintenance strategies with campus partners
- 10 takeaways from this program you can immediately apply
Audience
International educators, student service professionals, and administrators who work with and need a better understanding of nonresident alien tax issues and maintaining institutional compliance.
Ready to start learning?
When you register, you will have 60 days to experience your content when it's convenient for you! Look for your access link in your registration receipt, on your MyNAFSA page, or by going directly to the learning portal.
For details on registering and accessing, review the FAQ page.
