# W-9 Form or W-8BEN? - Grad student on J-1 visa



## faulkner27

Hello, all, 

I'm a graduate student in the U.S. on a J-1 visa. I've been living here for over three years, on a stipend I receive from my university. I've just received a SSN to make things a bit easier but am a Non Resident Alien for tax purposes.

I showed the SSN to my U.S. bank last week, in order to update my details, and now I've received a letter from them informing me that I need to complete a W-9 or a W-8BEN.

I'm not a resident of a tax treaty country, which I believe rules out the W-8BEN, so I guess that means I should fill out the W-9. However, the W-9 is apparently(?) for U.S. Citizens and Resident Aliens, so I'm a little confused whether I should still complete it?

I understand banks are required to report interest to the IRS. Is my filling out the W-9 simply me fulfilling the bank's formal request for a Taxpayer Identification Number? A mere matter of identification?

Advice much appreciated.

C.


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## BBCWatcher

faulkner27 said:


> I'm a graduate student in the U.S. on a J-1 visa. I've been living here for over three years, on a stipend I receive from my university. I've just received a SSN to make things a bit easier but am a Non Resident Alien for tax purposes.


Who or what declared you a non-resident alien for U.S. tax purposes? You don't get to decide that on your own, unfortunately. The facts of your situation determine your tax status.

One important point is that you can be on a nonimmigrant visa (such as a J-1) but also be a resident alien for U.S. tax purposes. That's downright common. Immigration status and tax status are separately determined. In fact, you can have no legal immigration status whatsoever -- just land in the U.S. and overstay a visa (or visa waiver), for example -- yet be a resident alien for U.S. tax purposes. That's also common.



> I'm not a resident of a tax treaty country, which I believe rules out the W-8BEN, so I guess that means I should fill out the W-9. However, the W-9 is apparently(?) for U.S. Citizens and Resident Aliens, so I'm a little confused whether I should still complete it?


If it isn't a tax treaty that declares you a non-resident alien for U.S. tax purposes, what does/did? Diplomatic status? (Also a treaty.)

To determine whether you are or are not a resident alien for U.S. tax purposes, the IRS publishes some helpful guidance.

Once you figure out your U.S. tax status, if you're a resident alien for U.S. tax purposes you'd fill out a W-9. If you are a non-resident alien for U.S. tax purposes you'd fill out a W-8BEN or IRS Form 8233 depending on the circumstances. See the instructions accompanying Form W-8BEN for more information.


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## faulkner27

Many thanks for your response.



BBCWatcher said:


> Who or what declared you a non-resident alien for U.S. tax purposes?


I am on a J-1 visa and I have been in the U.S. for less than five years. I believe that this makes me a non-resident alien for tax purposes - an "Exempt Individual" is the term that characterises me for this period, I believe.


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## faulkner27

BBCWatcher said:


> Once you figure out your U.S. tax status, if you're a resident alien for U.S. tax purposes you'd fill out a W-9. If you are a non-resident alien for U.S. tax purposes you'd fill out a W-8BEN or IRS Form 8233 depending on the circumstances.


It would appear that the 8233 is filed by those non-resident aliens who are exempt owing to a tax treaty, while the the W-8BEN is a form filed by non-resident aliens receiving a fellowship, scholarship, or stipend, to claim tax status.

The W-8BEN it is, then!


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## BBCWatcher

faulkner27 said:


> I am on a J-1 visa and I have been in the U.S. for less than five years. I believe that this makes me a non-resident alien for tax purposes - an "Exempt Individual" is the term that characterises me for this period, I believe.


Yes, that very well could be, but I'd just double check the IRS's guidance here to be sure. (That page is one click away from the one I gave you earlier.)

To elaborate a bit more, if you end up sorted into the W-8BEN path then don't be too surprised if you leave some of that form blank, particularly line 10. Which seems "weird," but that can be/often is perfectly normal for that form.


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