Estimated Summer 2005, Fall 2005 & Spring 2006 Expenses

	GRADUATE	UNDERGRADUATE
Full Time Registration (9 credits @ $136.00 per credit, Graduate 12 credits @ $98.00 per credit, Undergraduate)	$1,224.50	$1176.00
Non-Resident Fee	$4,733.50	$4,733.50
Other Required Fees	$339.00	$351.00
Required UNLV Health Insurance (Estimated)	$500.00	$500.00
Books (Estimated)	$425.00	$425.00
Room and Board (On-campus, Estimated)	$4,805.00	$4,805.00
Estimated Fall 2005 Totals:	$12,026.50	$11,990.50

Minimum Miscellaneous Expenses for one year

$4,800.00

$4,800.00

	GRADUATE	UNDERGRADUATE
Total Expenses for 2005-2006	$34,550.50	$34,471.00

For spouse, add $7,000 per year. Each child, add $3,000 per year.

Money and Expenses

Always use common sense when traveling. Do NOT carry large sums of money. You should carry approximately $200 U.S. currency to allow you to purchase food or lodging for the first few days in Las Vegas. Traveler's cheques are recommended for additional amounts because they are easily accepted in Las Vegas and are easy to replace if stolen or lost.

The UNLV Cashier's Office accepts the following forms of payment for tuition and fees:

• Cash;
• Personal check drawn on any U.S. BANK;
• Mastercard or Visa credit cards;
• Traveler's cheques; or
• Cashier's check drawn on foreign bank ONLY IF issued in U.S. dollars (These can take 45 DAYS or more to clear).
  

If you wish to bring your full semester's tuition payment with you, it is best to use traveler's cheques. Traveler's cheques are accepted at the UNLV Cashier's Office, the campus bookstore, and Office of Campus Housing.

Another option is to have your bank electronically transfer funds to a Las Vegas bank to be held in your name until your arrival. Electronic transfer should be completed at least THREE WEEKS before your arrival at UNLV.

There are several major banks located within walking distance of the UNLV campus. When you arrive with your passport and your I-20/DS-2019, you can open a U.S. checking account and order personal checks for your new account. Usually, banks will ask for two forms of identification, such as your passport, your I-20/DS-2019, your Social Security number, or your UNLV Student Identification card.

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Tax Information

U.S. TAX INFORMATION FOR NONRESIDENT ALIEN STUDENTS

The Internal Revenue Service (IRS), the U.S. government tax authority, has issued strict regulations regarding the taxation and reporting of payments made to non-United States citizens. As a result, the Nevada System of Higher Education (NSHE) may be required to withhold U.S. income tax and file reports with the IRS in connection with payments made by NSHE to students who are not U.S. citizens or permanent resident aliens (green card holders) and who receive financial aid, scholarships, fellowships, awards, or compensation for services performed.

NSHE must determine whether you will be treated as a "resident alien" or a "nonresident alien" for U.S. tax purposes. The substantial presence test is used to calculate the number of days that a student is present in the U.S. and determine whether the individual is a nonresident alien or resident alien for purposes of calculating U.S. tax withholding. Students present in the U.S. on F-1 or J-1 visas are usually considered to be nonresident aliens for the first five calendar years that they are present in the U.S., NSHE is generally required to withhold taxes from all payments made to nonresident aliens. In order for NSHE to make this determination, you must complete the Alien Information Collection Form and submit it to the Nonresident Alien Tax Specialists or the International Students and Scholars Office. NSHE is also required by law to report to the IRS all payments made to a nonresident alien, or third party on his or her behalf, regardless of whether the payment is subject to U.S. tax.

Nontaxable items consist of the following:

* Tuition

* Book Allowance

* Required Registration Fees

* Mandatory Health Insurance

Taxable items include, but are not limited to, the following:

* Room and Board

* Fellowship Stipend (which does not require a service to be performed)

* Living Allowance

* Cash Award

* Travel Payment/Reimbursement

* Compensation (including a fellowship stipend that does require a service to be performed)

The U.S. maintains income tax treaties with over 50 countries, and certain taxable payments made by NSHE to you may be exempt from U.S. tax based on an income tax treaty entered into between the U.S. and your home country. The existence of a tax treaty does not automatically ensure an exemption from taxation; rather, you must satisfy the requirements for the exemption set forth in the tax treaty. In order to be considered for a tax treaty exemption, you must complete Form W-8BEN (for all scholarship, fellowship, or stipend payments) or Form 8233 (for all compensation payments). Forms W-8BEN and 8233 may be completed with the Nonresident Alien Tax Specialists when completing other employment documents or during a foreign student orientation session. A 14 percent withholding tax will be deducted from scholarship, fellowship, and stipend payments made to students present in the U.S. under an F-1 or J-1 visa who are from countries that do not maintain an income tax treaty with the U.S., or whose payment does not qualify for exemption under an income tax treaty.

If you receive a scholarship or fellowship grant, certain portions of the grant (for example, tuition and required fees) will not be paid directly to you, but will be credited to your student account at UCSSN. If the portion credited to your account is a nontaxable item (for example, tuition), there will be no tax impact to you. If, however, the credited portion is a taxable item (for example, room and board), you will be required to pay to NSHE the amount of the tax that is required to be withheld, generally, 14 percent of the amount involved.

Compensation payments made to a nonresident alien for services performed as a UCSSN employee are paid through the Payroll system. U.S. tax is withheld on this type of payment at a specific graduated tax withholding rate. With respect to compensation paid to a nonresident alien as part of a fellowship grant, income tax treaties may or may not apply to exempt some or all of the compensation, and any tax withholding associated with the taxable compensation will be automatically deducted from the payments. Students who plan to work on campus must apply for a social security number from the U.S. Social Security Administration prior to beginning work.

All students who are not citizens or permanent resident aliens of the U.S. are required to complete tax information forms during their first week at UNLV prior to receiving any payments or financial assistance. If you have additional questions about how to complete the required forms or need information concerning tax withholding obligations, please contact the Nonresident Alien Tax Specialist at nraassistance@unlv.edu or (702)895-0872 or http://controller.unlv.edu/NRA/contactus.htm

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