NRA Forms/Tax Rate Schedule
| Type of Income | General Immigration Status | Service or Non–Service | Forms Required | Rate if Treaty Not Applicable | Additional Form Required if Treaty Claimed |
|---|---|---|---|---|---|
| Independent Personal Services, Honoraria, Entertainers, Artists, etc. | Generally, B–1, WB, WT, J–1 (non–student), TN | Service | Foreign National Information Form, W–7 (if TIN needed), W–8BEN, copy of visa, passport, I-94 verification | 30% | 8233 |
| Qualified Scholarship or Fellowship (tuition, required fees, books) | Generally, B–1, F–1, J–1, M–1, Q, TN | Non–Service | Foreign National Information Form, W-7 (if TIN needed), W-8BEN; copy of visa, passport, I-94 verification; I-20 (F-1); DS2019(J-1) | 0% |
N/A |
| Non-QualiFied Scholarship or Fellowship (other than tuition, required fees, books) | Generally, B-1, F-1, J.1, M.1, Q, TN | Non–Service | Foreign National Information Form, W-7 (if TIN needed), W-8BEN; copy of visa, passport, I-94 verification; I-20 (F-1); DS2019(J-1) | l4% (if F, l, 14, or Q visa) 30% (all other visas) | N/A |
| Royalties | Any | Non–Service | Foreign National Information Form, W–7 (if TIN needed), W–8BEN | 30% | N/A |
| Prizes and Awards | Any | Non–Service | Foreign National Information Form, W–7 (if TIN needed), W–8BEN | 30% | N/A |
| Travel Reimbursement | Any | Non–Service | Foreign National Travel Supplement, W-8BEN; copy of visa, passport, I-94 verification | 0% | N/A |
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