If you are a nonresident alien and have no U.S. source income, the IRS indicates you are not required to file an income tax return. However, you must file form 8843 with the IRS disclosing information about your nonresident alien status. Resident aliens are taxed on their world-wide incomes and, therefore, must file U.S. income tax returns if they have income from any sources.
Payments to nonresident aliens are reported to the individual and the IRS on Form 1042-S or the W-2 form, but not on the 1099 form. The W-2 is issued by January 31; the 1042-S by March 15. Payments to resident aliens are reported on the W-2 form or 1099 form, but not on the 1042-S form.
There are no simple answers to this question. Cornell must withhold taxes on all payments to nonresident aliens unless the payment is exempt under the Internal Revenue Code, a tax treaty, or as foreign source income.
Yes. Life in the U.S. is very complicated without a tax ID number.
In addition, you must have a tax ID number to file a tax return. Do not file returns before March 15, as many nonresident aliens receive both a W-2 form and a 1042-S form, which is not issued until March 15. Nonresident aliens should file a 1040NR (federal) and an IT-203 (NY).