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Nonresident Alien Tax

The Internal Revenue Service (IRS) requires that San José State University (SJSU) comply with specific federal tax withholding and reporting regulations when making payments to nonresident aliens.

For tax purposes, non-U.S. citizens may be classified as either resident aliens or nonresident aliens. Resident aliens are taxed in the same manner as U.S. citizens; however, the IRS requires that the campuses of the California State University (CSU) system apply somewhat different tax rules when making payments to nonresident aliens. These rules apply to payments made directly to the nonresident alien, as well as payments made by the university to a third party on the behalf of a nonresident alien.

In order to comply with these rules, SJSU is required to identify all nonresident aliens who receive payments from the university. Payments affected by these IRS rules include, but are not limited to:

  • Compensation.
  • Consulting fees.
  • Fellowships.
  • Honoraria.
  • Scholarships.
  • Stipends.
  • Travel expense reimbursements.
  • Wages.
  • Other expenses.

 

 

Penny Anderson, Immigration & Nonresident Alien Tax Specialist

San José State University
One Washington Square
San José, CA 95192-0041
408.924.2262 | contact me
Fax: 408.924.7190

Located in Clark Hall 500
Hours: 8:00AM to 12:00PM
1:00PM to 5:00PM