International Taxation & Non-Resident Aliens

Introduction

There are many IRS rules and US tax treaties that effect how payments can be made to non-resident alien individuals who receive payments while they are in the US. These could be payments for services performed by employees or independent contractors or scholarship payments to students. This payment information is reportable on either a W-2 or 1042-S tax form. In addition, every country has its own tax laws that apply to individuals performing services outside of the US. 

International Taxation

It isn’t possible to catalog all of the foreign tax rules that apply when the university pays foreign individuals performing services outside of the US.  Departments who plan on spending significant amounts of money overseas should consult with an outside tax consultant who is familiar with the tax laws of the country where the money is being spent. Tax Services can be of assistance if you require an outside foreign tax specialist.

International Employees

Please reach out to Payroll Services.