Non-Resident Alien Information
Procedures
- Handling Non-Wage Compensation to Foreign Nationals
- Handling Non-Wage Compensation to U.S. Citizens and Permanent Residents
- Procedures for Handling Scholarship Payments to Foreign Nationals
Questionnaires
- H-1B Employee Questionnaire (DOC)
- 2007 H1 Department Questionnaire (Belknap) (DOC)
- 2007 H1 Department Questionnaire (HSC) (DOC)
General Information
- Foreign National Tax Treaty Information and Documents
- General Tax Information for International Students and Scholars (DOC)
- Immigration Classification and Legal Employment in the United States
- Immigration Classifications and Visa Categories of Foreign Nationals Who May Be Lawfully Employed and/or Study in the United States with Certain Restrictions
- Immigration Reform and Control Act of 1986 and Tax Withholdings on Resident and Nonresident Aliens
- Income Tax Withholding for Foreign National Employees (DOC)
- Overview of U.S. Taxation of J-1 and H-1B Professors/Researchers (DOC)
- Overview of U.S. Taxation of Students (DOC)
- Resident Alien Versus Nonresident Alien Status (DOC)
- Scholarships and Fellowships (DOC)
- Tax Treaties (DOC)
Internal Revenue Service Publications
- Publication 15, Circular E, Employer's Tax Guide (PDF)
- Publication 15-A, Employer's Supplemental Tax Guide (PDF)
- Publication 15-B, Employer's Tax Guide to Fringe Benefits (PDF)
- Publication 513, Tax Information for Visitors to the United States (PDF)
- Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities (PDF)
- Publication 519, U.S. Tax Guide for Aliens (PDF)
- Publication 597, Information on the United States-Canada Income Tax Treaty (PDF)
- Publication 901, U.S. Tax Treaties (PDF)
Tax Treaty Tables
- Income Tax Treaties in Force (XLS)
- Territories Covered (XLS)
- Territories Not Covered (XLS)
- Visitors On A Short Stay (XLS)
- Student/Trainee Income Exempted While Gaining Experience (XLS)
- Student/Trainee Income Exempted While A Grant Recipient (XLS)
- Student/Trainee Income Exempted While Participating in U.S. Government Programs (XLS)
- Teacher/Researcher (XLS)
- Teacher/Researcher With A One-Time Use Limitation (XLS)
- Teacher/Researcher and Student/Trainee With A Combined Benefit Period (XLS)
- Teacher/Researcher and Student/Trainee With A Back-To-Bank Limitation (XLS)
