Tax Reporting & Withholding: Non-resident Alien

Non-resident Alien: Tax Treaty Availability

The amount of federal income tax withholding on a payment made to a nonresident alien depends on whether the individual is eligible to claim a tax treaty benefit and files the required tax treaty exemption forms with the University’s Tax Department.

A tax treaty is an agreement between two governments under which each country agrees to reduce or exempt an individual from federal income tax withholding on his scholarship/fellowship grants and/or compensation payments, and prize or award. 

Is there a tax treaty between the U.S. and the individual’s country of tax residency?

• Yes, there is a tax treaty between the U.S. and the individual’s country of tax residency.
• No, there is NOT a tax treaty between the U.S. and the individual’s country of tax residency.
• Uncertain - To determine if there is a tax treaty currently in force between the U.S. and the individual’s country of tax residence, please refer to the Windstar website.