Global Brown
International Students and Scholars

Resident aliens are taxed like U.S. citizens, while nonresident aliens are taxed under different withholding and reporting rules. Your U.S. tax status depends on your U.S. immigration status and length of U.S. presence. 

Nonresidents may be entitled to tax exemptions depending on their U.S. tax status or an applicable tax treaty, or both.  International students and scholars at Brown University have free access to a computerized database called the Foreign National Information System (FNIS).

Since immigration status and U.S. presence may change the way a person is taxed, international students and scholars are requested to complete and provide electronically a form (via FNIS) with accurate up-to-date information at the time of the initial appointment and then again at the beginning of each calendar year. This will enable the University to verify the correct taxation status and any applicable tax exemptions.  Without this information, the University will not be able to provide any tax exemptions which might otherwise be applicable.

Tax Obligations

ALL international students and scholars are required to submit an income tax filing each year by mid-April for the time that they are in the U.S. during the previous calendar year.

Brown University provides its students and scholars with tax assessment programs (FNIS) for those working or earning income at Brown and tax preparation software (GLACIER) for non-resident aliens filing income tax returns.

Annual Income Tax Return Filing

Tax Assessment

International Students and Scholars are asked to complete the Foreign National Information System (FNIS) data entry annually. Completion of FNIS data entry allows the Controller/Payroll office to determine your tax residency status (Non-Resident Alien [or] Resident Alien) and to determine eligibility for tax treaty exemptions (if applicable), for each calendar year.

Please read through the FNIS instructions and if after reading through the FNIS instructions you have additional questions concerning FNIS, you can contact the Controller's office at 

[email protected]

FNIS Instructions