Payments to Nonresident Aliens

Steps for Guest Speakers

1. Requesting Department Contacts ISSS
Prior to engaging a foreign national for a speaking arrangement, the requesting department must contact International Students and Scholars Services (ISSS). Once an invitation letter is obtained and approved by ISSS, the requesting department must then notify the Office of Tax Compliance.

It is imperative that you reach out to ISSS before inviting a guest speaker or making payment arrangements with nonresident aliens. If a foreign national is brought on an incorrect visa, tax may be withheld from their payment at maximum rates, even if the payment would have not otherwise been taxable.

2. Payee Completes Online Process
An email will be sent to the payee from the Glacier™ Nonresident Alien Tax Compliance System. The payee must complete the online process and submit the required forms and documents to the Office of Tax Compliance before payments can be made.

Required Documents

  1. Passport page
  2. Visa (Canadians Exempt)
  3. I-94
  4. SSN or ITIN if available

Tax Withholding Rates for Nonresident Aliens

These rates reflect standard withholding rates for payments to nonresident aliens. If a Tax Treaty applies, tax rates may be lower.

(F, J, M and Q immigration statuses)
Scholarships/ Fellowships (All other immigration statuses) 30%
Independent Personal Services 30%
Royalties 30%
Prize/Awards 30%