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Payments 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 of these, you must apply for them and provide a copy of the application letter from the Social Security office until your card arrives.

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. 

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

Student Employee Requirements

(submit to Student Employment Services)

PLEASE READ: W-4 requirements for Non-Resident Alien employees

 

Faculty Requirements

(submit to Coordinator of Employment Records, Academic Affairs)

 

Guest Speakers and Consultant Requirements

(submit to sponsoring department)

If you have any questions please email Shana Yorkey at smyorkey@valdosta.edu or call us at (229) 333-5708.