Nonresident Alien (Foreign)

Payments to nonresident aliens (foreign individuals/entities) are subject to special tax requirements and procedures - click on the links below to learn more:

Tax Services works closely with campuses with regard to payments to nonresident aliens.  Please contact us with questions about and for guidance on how to handle payments made to foreign visitors, students, scholars and vendors.

IRS Information on ITIN Individual Taxpayer Identification Number


If you have questions or comments please e-mail Tax Services or go to the staff directory link at the top of this page for additional contact information.