NRA Forms/Tax Rate Schedule
| Type of Income | General Immigration Status | Service or Non–Service | Forms Required | Rate if Treaty Not Applicable | Additional Form Required if Treaty Claimed |
|---|---|---|---|---|---|
| Independent Personal Services, Honoraria, Entertainers, Artists, etc. | Generally, B–1, WB, WT, J–1 (non–student), TN | Service | Foreign National Information Form, W–7 (if TIN needed), W–8BEN | 30% | 8233 |
| Scholarship or Fellowship (in excess of tuition, required fees, books) | Generally, B–1, F–1, J–1, M–1, Q, TN | Non–Service | Foreign National Information Form, W–7 (if TIN needed), W–8BEN | 14% (if F, J, M, or Q visa) 30% (all other visas) |
N/A |
| Royalty | Any | Non–Service | Foreign National Information Form, W–7 (if TIN needed), W–8BEN | 30% | N/A |
| Prizes and Awards | Any | Non–Service | Foreign National Information Form, W–7 (if TIN needed), W–8BEN | 30% | N/A |