Payment from Columbia

If you are receiving money from Columbia as payment for work or as a “non-work” scholarship, fellowship, or travel grant, there are some forms that you will need to complete related to taxation and obtaining a taxpayer ID (Social Security Number - SSN or Individual Taxpayer ID - ITIN).

Taxes Graphic
Steps to Wages and Stipends from Columbia
Step 1.

Complete the Foreign National Information Form (FNIF) when contacted by Columbia’s Human Resources Department.

They need it to determine your tax-filing status, tax withholding on payments, and whether you are eligible for any tax treaty benefits.If you have questions about whether a tax treaty applies to you, you may go to the Human Resources Processing Center during their walk-in hours for assistance.

Step 2.

Apply for a Social Security Number (SSN) or Individual Taxpayer ID (ITIN) as soon as possible. 

You may apply for the SSN if:

Individual Taxpayer ID (ITIN)

If you are not eligible for an SSN, apply for an ITIN (Individual Taxpayer ID). We will be able to assist you with the W-7 application for an ITIN by verifying your documents. See IRS W-7 instructions.

Step 3.

If you are employed at Columbia, follow instructions for getting on payroll

Visit the New Student Employees page on the Human Resources website.

The office that hires you will give you instructions for completing an I-9 Employment Verification Authorization Form, tax withholding forms (federal IRS W-4 and NY state/city IT-2104), and possibly IRS Form 8233 if you are from a country eligible for a tax treaty benefit.

W-2: By January 31 of the year following employment, you will receive a W-2, also known as the Wage and Tax Statement. A W-2 reports an employee's annual wages and the amount of taxes withheld from their paychecks. At Columbia, Payroll in the Finance Division is responsible for the W-2.