Nonresident Alien Tax Office Towson University
U.S. Taxes - Income & Tax Withholding
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IRS Payment Type & NRA Withholding Amount

Income Category Description Type of Payments Withholding Amount
Compensation (Dependent) Employee services
(student worker, graduate assistant, faculty, staff)
Wages,
Salary,
Travel Payments
*Graduated tax withholding + additional "non-cash" amount to total wages earned per bi-weekly pay period (based on single marital status + 1 exemption**)
Compensation (Independent) Independent contractor services
Consulting Fees,
Guest Speaker Fees,
Honoraria,
Travel Payments
30%
Qualified Scholarship/Fellowship No services required; independent educational activity Tuition,
Room and Board, Fees; Supplies, Equipment
0%
Non-qualified Scholarship/Fellowship No services required; independent educational activity

Stipend/Living Allowance (Room & Board),
Travel

14%


For more detail, see
Scholarships/Fellowships

Royalty Passive income for use of intangible goods
Royalty
30%
Other income No services required; no specific recurring criteria
Prizes,
Awards
30%

*In certain cases, individuals from Canada, Mexico,Japan, Korea, American Samoa, the Northern Mariana Islands and students from India may be eligible for additional withholding allowances based on treaty benefits.

**The additional "non-cash" tax withholding amount per bi-weekly pay period offsets the standard deduction, which NRAs are not eligible to claim on their tax return.


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