International Employees- Treaty Exemptions and FNIS Questionnaire


The Internal Revenue Service requires that we apply U.S. withholding and reporting rules consistent with the U.S. tax status as a resident alien or nonresident alien (See NRA Definitions).  Resident aliens are taxed like U.S. citizens, while nonresident aliens are taxed under different withholding and reporting rules.  U.S. tax status depends on the U.S. immigration status and U.S. presence of the individual. 

An individual may be entitled to tax exemptions depending on U.S. tax status or an applicable tax treaty, or both.  The application of a treaty exemption to an individual is specific to that individual and is dependent on many factors including (but not limited to) current visa type, prior visits to U.S., length of time in U.S., and country of tax residency (not necessarily citizenship).  Two individuals from the same country may not necessarily have the same treaty exemptions.

Since immigration actions and U.S. presence may change the way these individuals are taxed, we request that all non-U.S. Citizens provide us with up-to-date information each year so that we may verify the U.S. tax status and eligibility for any tax exemptions.  Without this information and current forms, we cannot provide tax exemptions which might otherwise be applicable.

The first step in the process is for the individual to complete the information in our Foreign National Information System (“FNIS”) so that U.S. tax status can be determined and the necessary forms can be generated.  This is required for all nonresident alien employees

In order to complete FNIS, please send an email to Emory's Nonresident Tax Services at nonresident.tax@emory.edu to request a user name and password for the system.  You will receive a link to the system with a user name and temporary password.  The email will also contain instructions on how to complete FNIS. Once FNIS is completed, the Tax specialist will review the information and send a follow up email on how to access the forms for printing and signing. See below for more information and a video on how to complete the questionnaire.

How to Complete a Foreign National Information System (FNIS) Questionnaire

The first step in the process is to complete the information in our Foreign National Information System (FNIS) so that the necessary tax forms can be generated.

Contact the Nonresident Alien Tax Office (nonresident.tax@emory.edu) to obtain a user name for FNIS.  You will receive an email noting the link to the FNIS Software with your user name.  Make sure to note your user name and the full email address associated with the account.  This will be different than your Emory Net ID.

Log on to the FNIS Software with your user ID and use the “Forgot password” link to receive a temporary password to the system.  You will be prompted to change this password once you log in.

To simplify the process, a webinar has been prepared to clearly define entries required to complete the FNIS questionnaire. Click the link below to log on:

Webinar

A few things to remember:

  • Make sure to use Internet Explorer as your browser. The program does not work with other browsers.
  • When completing the FNIS questionnaire: if you do not have your social security number (SSN), Click > Applied for: YES
  • If you do not have all the information for this US visit including your I-94 document and U.S. Passport entry stamp, WAIT to complete and submit the FNIS questionnaire until you arrive on campus.

Electronic documents are accepted in the Tax Office if they are in PDF format.  Do not submit photo copies taken with a camera as these submissions are not received in a printable format.