Student Tax Guide
The Student Tax Reference Guide provides information and resources to U. S. citizen, resident and nonresident alien students.
Note: the guide is not intended to cover all tax situations or provide tax advice. The tax code is frequently modified through legislative, administrative, and judicial actions. Unique tax questions or situations not referenced in this guide should be addressed with external authorities such as the Internal Revenue Service (IRS).
Useful contacts are provided on the right side of this page.
Student Responsibilities
Students are responsible for the following:
- Completing the correct tax forms and providing them to the University’s Payroll Services Office, and notifying the Payroll department of changes in their tax status in a timely manner. For access to and help understanding different tax forms, visit our About Tax Documents page.
- Make sure that your mailing address is kept current by updating all changes in the eServices/Self-Service Banner system.
No one from the University can act as a representative for an individual dealing with the Internal Revenue Service (IRS). However; in the case of a tax question or problem, the University can assist in supplying appropriate support documentation for payments made to individuals.
University Tax Responsibilities
As an exempt organization, there are instances where VCU may be liable for paying taxes on income that is considered unrelated.
Unrelated business income is income from a trade or business, regularly carried on, that is not substantially related to the charitable, educational, or other purpose that is the basis of VCU’s exemption.
Per the IRS, an exempt organization that has $1,000 or more of gross income from an unrelated business must file a Form 990-T and must pay estimated tax if it expects its taxes for the year to be $500 or more.
Nonresident Alien Student 20 Work-Hour Maximum
It is a requirement of federal immigration and labor laws that a nonresident alien student worker may work no more than a maximum of 20 hours per week (except during summer and breaks in the academic year when classes are not scheduled). These hours include graduate assistantships.
Working more than the allotted hours is considered unauthorized work and will put the student out of status and ineligible for reinstatement.
Questions regarding this requirement should be addressed to the VCU Global Education Office.
Federal & State Withholding
To claim exemption from withholding or to establish the amount to be withheld, tax withholding forms are used by U.S. citizens, resident aliens and nonresident aliens. You can find explanations of each form on our About Tax Documents page.
NOTE: to continue exemption from federal and state income tax withholding from year to year, new forms must be completed before January 15 of the succeeding year. If forms are not received on time by VCU Payroll Services, taxes will be withheld.
These forms must be created by appointment-only in the VCU Payroll Services office, located at 104 North Belvidere Street, Richmond, Virginia 23220.
Eligible international students seeking an exemption should make an appointment at the beginning of each calendar year by calling (804) 828- 0740 during normal business hours. Additional appointments should be made whenever a change in tax or residency status occurs.
U.S. Citizen and Resident Alien:
- Federal Form W-4
- State of Virginia Form VA-4
Nonresident Alien:
- Federal Form W-4
- State of Virginia Form VA-4
- Federal Form W-8BEN Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding
- IRS Form 8233 Exemption from Withholding on Compensation for Dependent and Independent Personal Services performed in the United States by a Non-Resident Alien Individual and the Revenue Procedure 87-8 or 87-9
IRS Publications / Web Links for U.S. Citizens & International Students
Receiving payments for wages and/or scholarships and fellowships:
- Publication 15 - Circular E, Employer’s Tax Guide
- Publication 513 - Tax Information for Visitors to the United States
- Publication 515 - Withholding of Tax on Nonresident Aliens and Foreign Entities • Publication 519 - U.S. Tax Guide for Aliens
- Publication 901 - U.S. Tax Treaties
- IRS Forms, Instructions, & Publications
Eligibility for exemption from FICA/Medicare withholding:
These publications and others may be obtained by downloading from the IRS website:
Specific tax withholding forms also may be obtained from VCU’s Human Resources and Controller's Office websites.