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).

Respond to the Email for the Foreign National Information System (FNIS) from HRIS-NRA

After your hiring department enters you into Columbia’s personnel system, you will be sent an email from HRIS-NRA with the subject line: ACTION NEEDED: Foreign National Information Request for Columbia Tax Analysis. It is important that you respond to this promptly.

Through this secure system, you will submit personal and immigration history data electronically. The NRA (NonResident Alien) tax office at Human Resources will use this information to determine your tax status (“nonresident alien” or “resident alien”) and tax treaty eligibility, which affects the withholding of federal taxes from your payment. You will be asked to update this information each year.

See the FNIS Instructions.

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

You may apply for the SSN if:

• you are employed: • you are employed
• you are an F-1 doctoral student receiving a stipend in your first year but getting a teaching or research assistantship in the following year: • you are an F-1 doctoral student receiving a stipend in your first year but getting a teaching or research assistantship in the following year
• you are a student or scholar in J-1 status: • you are a student or scholar in J-1 status

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.

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-4 special instructions for "nonresident aliens"
Tax Treaty exemption eligibility questions? While the relevant Human Resources office is working remotely because of COVID-19, please call the HR Service Center at 212-851-2888 or submit this ServiceNow Form.

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. Beginning in February, you can access your W-2 here.

Stipends from Columbia for scholarship/fellowship income (not going toward tuition) or travel grants

1042-S: By March 15th of the following year, you will generally receive a 1042-S form. If you have questions about receiving this form, you can submit a question via the completion of this ServiceNow Form or by calling the HR Service Center at 212-851-2888.