Required Tax Forms
For all Nonresident aliens who have received payments from the University of Michigan for employment and/or fellowship/scholarship income an email is sent from the University of Michigan Payroll office to login into the Foreign National Information System (FNIS). In FNIS, you will enter your data for proper withholding of taxes and reporting of your payments. Based on the information entered in FNIS the Payroll Office will send you the applicable forms to be signed, dated and returned to the Payroll Office. These forms may include the Form 8233, 8233 attachment, Form W-8BEN, Form W-9, W-4 and MI-W4. If you have received a payment from the University of Michigan but have not yet been contacted by the Payroll Office please email [email protected] with your UMID for login access to FNIS.
Student Employees
A student needs to have obtained a social security number before submitting the following paperwork to the Payroll Office.
- Alien Certificate
- 8233 and Attachment - if you are a resident of a tax treaty country
- Instructions for completing the 8233
- Example for completing the W4 and MI-W4 only if considered a nonresident alien. Click for W4 and MI-W4
- After completing any hardcopy form, you must fax or mail it to the University Payroll Office.
- Student Employment Checklist / Example Packet
Student on Fellowship/Scholarship
- Alien Certificate
- W8-Ben and W8-Ben Instructions - if you are a resident of a tax treaty country
- W7 - If you are not eligible for a Social Security Number you need to obtain an ITIN so that you may claim the treaty. This form must be completed at the University Payroll Office. You may make an appointment by contacting the Payroll Tax Section.
- After completing any hardcopy form, you must fax or mail it to the University Payroll Office.
- Student Fellowship / Scholarship Checklist / Example Packet
Teacher/Researcher
A teacher/researcher needs to have obtained a social security number before submitting the following paperwork to the payroll office.
- Alien Certificate
- 8233 and Attachment - if you are a resident of a tax treaty country
- Instructions for completing the 8233
- Example for completing the W4 and MI-W4 - if you are not a resident of a tax treaty country and are considered a nonresident alien. Click for W4 and MI-W4
- After completing any hardcopy form, you must fax or mail it to the University Payroll Office.
- Teacher / Researcher Checklist / Example Packet