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, Valdosta State University (VSU) may be required to withhold U.S. income tax and file reports with the IRS in connection with payments made by VSU 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 VSU 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 VSU 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 VSU 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 http://www.irs.gov 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 VSU must complete the VSU TAX INFORMATION FORM FOR FOREIGN NATIONALS. The information reported on this form will assist VSU in determining your tax withholding requirements. Depending on your tax status, you may be required to complete other forms as well. 

We are here to help you navigate through all of the required paperwork and determine your tax status in the United States. Please contact Shana Yorkey at 229-333-5708 or by email at smyorkey@valdosta.edu to set up an appointment.

The following are requirements for student employees, staff, faculty, consultants and guest speakers:

Student Employee Requirements

Staff & Faculty Requirements

  • Other forms as required by Human Resources and/or Academic Affairs

Guest Speakers and Consultant Requirements

(submit to sponsoring department)

  • Other forms as required by Accounts Payable