Glossary

TERMS DEFINITIONS
To file a tax return To fill out and send in tax forms
Internal Revenue Service (IRS) U.S. agency for Taxation
Substantial Presence Test See IRS Publication 519
Tax Treaty See IRS Publication 901
US Source Income Any money or compensation received from a U.S. source (wages, scholarships, fellowships, money from stocks), or compensation from any source for activities in the US. (See Publication 519 for details)
Resident/Non-Resident See IRS Publication 519
FICA U.S. Social Security & Medicare taxes
Social Security Number (SSN) SSN was originally devised to keep an accurate record of each individual’s earnings, and to subsequently monitor benefits paid under the Social Security program. However, use of the SSN as a general identifier has grown to the point where it is the most commonly used and convenient identifier for all types of record-keeping systems in the US. Specific laws require a person to provide his/her SSN for certain purposes. Some of the reasons SSN might be required or requested is for tax returns by the IRS, wage and tax reporting purposes by employers, and to administer any tax by the states.
Individual Taxpayer Identification Number (ITIN) A nine-digit number that begins with the number 9, was created for use as tax returns for those taxpayers who do NOT qualify for a SSN.
W-7 Form to apply for ITIN
W-2 Form from employer stating wages received and taxes paid in a given tax year
W-8BEN UCSF form for claiming scholarships and fellowships, used to determine Substantial (Physical) Presence in U.S.
Form 1042-S Foreign Person's U.S. Source Income Subject to Withholding
Common Income Codes Code 15 – Scholarship or Fellowship grants
Code 18 – Compensation for teaching and research
Code 19 – Compensation during study and training
 
Common Exemption Code Code 4 – Exempt under tax treaty