Below are some of the most commonly asked questions to help you understand the tax obligations you carry as a Norwegian recipient of an award from The American-Scandinavian Foundation (ASF).
Am I required to file U.S. income tax forms?
Norwegian citizens who have received a fellowship or grant from the ASF must file income tax forms in the United States.
However, because there is a tax treaty between the United States and Norway which exempts fellowships and grants from taxation, you will not have to pay U.S. taxes on your ASF award.
How do I get started with the official paper work?
Your first responsibility upon arriving in the U.S. is to apply for a U.S. Social Security Number or Individual Taxpayer Identification Number (ITIN).
Please note that this is not only necessary in order to complete the required U.S. tax forms, but it is often necessary in order to open a bank account in the U.S.
What tax forms do I need to fill out?
Before Award Payment:
Before any award payment can be made, you must fill out and return to the ASF a W-8BEN Form (Adobe PDF). This form is required by the U.S. Internal Revenue Service (IRS) to qualify you for tax exemption under the U.S.-Norwegian tax treaty. The tax treaty article number for Norway is 16(1).
After Award Payment:
You will also be required to file a tax form in the United States for each calendar year in which you have received funding. Most fellows will be able to use Form 1040-NR entitled “U.S. Nonresident Aliens Income Tax Return.” (Note: be sure to read the directions carefully to ensure you are using the correct form for your personal circumstances.) If the ASF award is your only income, the return must be filed by April 15, 2024, for award money received during 2023. If you were an employee and received wages subject to U.S. withholding, the return must be filed by April 15, 2024. By April 1, 2024, we will send you Form 1042-S, which indicates the amount paid to you on your award for the calendar year 2023.
This is the amount you will report as income on your Tax Return Form (1040-NR). Please note: the total amount paid to you by the ASF should go in page 1, line 6, and you must pay particular attention to page 2, question J as this is the section that addresses the tax treaty issue. See Form 1040-NR Instructions for complete details.
Remember that your Tax Return Form must be filled out, signed and dated and returned to the U.S. Internal Revenue Service (and not to the ASF)!
For additional guidance in learning about your U.S. tax obligations, you may want to consult IRS on-line publication 519: “U.S. Tax Guide for Aliens” (Adobe PDF)
If you have any additional questions about the taxability of your award, please contact the ASF fellowships and grants department (email@example.com).