Payment to Foreign Nationals

The Internal Revenue Service (IRS) has issued strict regulations regarding the taxation and reporting of payments made to non-United States citizens.  As a result, Ï㽶ÊÓƵ¹ÙÍø (Ï㽶ÊÓƵ¹ÙÍø) may be required to withhold U.S. income tax and file reports with the in connection with payments made by Ï㽶ÊÓƵ¹ÙÍø to students, faculty, and consultants and guest speakers who are not U.S. citizens or permanent resident aliens (green-card holders) and who receive compensation for services performed.

The IRS requires that all visitors receiving payment for services rendered have an Individual Taxpayer Identification Number (ITIN) or Social Security Number (SSN).    Any individual who receives payment from Ï㽶ÊÓƵ¹ÙÍø must have an ITIN or SSN (if paid through Accounts Payable), or SSN (if paid through Payroll).  If you do not have either a SSN or an ITIN, you must apply for one with the Internal Revenue Service. This number must be provided to Ï㽶ÊÓƵ¹ÙÍø before any payment to you can be processed.

The U.S. maintains income tax treaties with over 50 countries, and certain taxable payments made by Ï㽶ÊÓƵ¹ÙÍø to you may be exempt from U.S. tax based on an income tax treaty between the U.S. and your home country.  (A list of current treaties can be found at  search “treaties”.) 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.  Financial Services will review your country’s tax treaty (if applicable) to determine eligibility and requirements.

In order to be considered for a tax treaty exemption, you must provide copies of:

  • Social Security card or Individual Taxpayer Identification Number 

  • VISA

  • Passport

  • All Immigration documents (i.e., I-94, I-20, etc.)

All international persons desiring compensation from Ï㽶ÊÓƵ¹ÙÍø must complete the required information by logging into Glacier link send to their email account. The information reported on this form will assist Ï㽶ÊÓƵ¹ÙÍø in determining your tax withholding requirements. Other forms may be required by Payroll, Human Resources, Academic Affairs or Accounts Payable as applicable. We are here to help you navigate through all of the required paperwork and determine your tax status in the United States. Please contact paymentinfo@vsu.edu to set up an appointment.