W-2

If a payment to an NRA or RA consists of taxable employee compensation payments (wages), the wages and taxes withheld are reported on a W-2, just as is the case with US citizens.  The information listed on the W-2 is reported to the IRS and the Virginia Department of Taxation. 

UR's Payroll office issues W-2s and they are mailed by January 31.  Current faculty, staff and students can obtain their W-2 from BannerWeb.  Contact the Payroll Office if you have questions reagarding your W-2 or need to request another copy.

NRAs and RAs will receive a W-2 if they have:

• taxable employment income
• employment income that exceeded their tax treaty limit
• employment income who had a tax treaty that was revoked
• employment income that could be considered tax exempt but it was taxable because a tax treaty was not in place