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Foreign National Residency



All payments made to or on behalf of a nonresident alien are generally subject to income tax withholding unless specifically exempted either by the U.S. tax law or an income tax treaty. 

All payments made to or on behalf of a nonresident alien are generally required to be reported to the Internal Revenue Service (IRS).

Examples of payments made to nonresident aliens include, bur are not limited to:

 

  • Compensation
  • Salary/Wages
  • Scholarships/Fellowships
  • Living Allowances
  • Stipends
  • Awards
  • Independent Contractor Payment
  • Consultant Payments
  • Certain Travel Payments
  • Honoraria
  • Royalties
 

 

A Nonresident alien can claim exemption from withholding on compensation for independent personal services using IRS Form 8233. A nonresident alien individual should use this form to claim exemption from withholding from some or all compensation paid for (1) independent personal services (self-employment) or (2) dependent personal services provided by a student, professor/teacher, researcher, or business. For services in (1) above, use Form 8233 to claim a tax treaty exemption and/or the personal exemption amount. For services in (2) above, use Form 8233 only to claim a tax treaty exemption for any part of your compensation that is exempt from withholding.  Use Form W-4, Employee's Withholding Allowance Certificate to claim the personal exemption amount.  A nonresident alien should use IRS Form W-8BEN to claim an exemption from withholding for a non-qualified scholarship/fellowship.

Temple University utilizes an online web based Tax Compliance System to gather all pertinent information regarding payments made to foreign nationals.  All foreign nationals receiving a payment from the University is required to contact the Nonresident Alien tax specialist to obtain a password to access the system.  The online system will produce all the necessary forms that are needed to comply with IRS regulations.  Please contact the Nonresident Alien Tax Specialist at (215) 926-2242 (7-2242) to set up an appointment and obtain additional information.


To obtain more information on international taxation, please visit the IRS web site.

 

 

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