Non-US Tax

This page answers questions about taxation of non-resident aliens and other categories of foreign persons.

Foreign persons are generally subject to U.S. tax on U.S. sourced income at a rate of 30%.

As a withholding agent, the University is required to withhold tax (NRA Withholding) on payments for royalties, non-qualified scholarships, fellowships, stipends, honorariums, awards, prizes, personal services and employment income.

A reduced rate, including exemption, may apply if an Internal Revenue Code Section provides for a lower rate, or if the U.S. has a tax treaty with the foreign person’s country of tax residence.