International Taxation

The Office of International Taxation works with members of the University of Richmond community who desire to retain the services of a Nonresident Alien through payment for services rendered, scholarships, or reimbursement of expenses.

The resources provided here help ensure that all arrangements for the service and payments are made in accordance with the regulations established by the Department of Homeland Security (DHS) and the Internal Revenue Service (IRS) and that the proper taxes are withheld. When we refer to the terms "resident alien" and "nonresident alien," we are using the IRS definition for taxation issues.

The IRS requires that the University of Richmond comply with the specific federal tax withholding and reporting regulations when making payments to nonresidents aliens. For tax purposes, individuals who are not U.S. citizens may be classified as either resident aliens or nonresident aliens. The IRS requires that payments to resident aliens be taxed in the same manner as U.S. citizens.

For payments to nonresident aliens, however, the IRS requires that the University of Richmond apply different rules. These rules apply to payments made directly to the nonresident alien, as well as payments made by the institution to a third party on behalf of a nonresident alien. The payments affected by these IRS rules include, but are not limited to, compensation, wages, honoraria, consulting fees, scholarships, fellowships, stipends, and some reimbursements for travel and other expenses.

In order to comply with these rules, the University of Richmond is required to identify all nonresident aliens who receive payments from the university. More detailed explanations can be found in IRS Publication 519 U.S. Tax Guide for Aliens. A foreign national individual must complete the Foreign National Information Form and submit it to the Office of International Taxation with a copy of his visa, passport, I-94 form (a small white card inside the passport), and Form I-20 or DS-2019.

All foreign national individuals receiving payment for services (including honoraria) or scholarships must make an appointment with the Office of International Taxation to complete additional forms. The foreign national will need to provide an SSN (social security number) or ITIN (individual tax identification number), if available.

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