Are some students non-taxable even though their financial aid exceeds their tuition and fees?
Yes, the U.S. has tax treaties with many countries which exempt these students from U.S. income tax. However, the students must file IRS Form W-8BEN with FIU. You should contact the Controller’s Office if you have any questions about U.S. tax treaties. Q-004: Why does FIU require foreign national students to obtain Social Security Numbers (SSNs) or Individual Tax Identification Numbers (ITINs)? (Back to Top) A: FIU is required to withhold and report to the IRS all payments made to nonresident aliens under a tax number. The IRS will not accept assigned student numbers as tax numbers (i.e. 000-02-0000). If the student does not qualify for a SSN, the student is required to obtain an ITIN with the IRS. Q-005: Why should students worry about obtaining SSNs or ITINs? (Back to Top) A: The Controller’s Office has instructed the Office of Financial Aid not to disburse any funds to foreign students who do not have SSNs or ITINs. Academic units have also been instructed to notify students of thes
