Nonresident Alien Tax Office Towson University
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  • The Internal Revenue Service (IRS) is the U.S. government tax agency which issues and enforces federal tax regulations and laws. It has a comprehensive website: www.irs.gov.


  • Each state also has a tax agency.  Maryland's state tax agency is overseen by the Comptroller's Office.  For more information see:  www.marylandtaxes.com
  • There are specific tax laws issued by IRS regarding taxation and reporting of payments made to non-U.S. citizens. See Publication 515 - Withholding of Tax on Nonresident Aliens and Foreign Entitties: http://www.irs.gov/pub/irs-pdf/p515.pdf

  • Towson University, as a withholding agent, may be required to withhold U. S. income tax in connection with payments made by the University to foreign nationals who are not U. S. citizens or permanent resident aliens.

  • Payments received by a foreign national and possibly subject to tax withholding may include one or more of the following:

Wage/Salary/Compensation Book Allowances
Independent Contractor Payments/Consultant Fees Certain Travel Reimbursements/Expenses
Honoraria/Guest Speaker Fees Royalties
Certain Fellowships/Scholarships Prizes/Awards
Stipends/Living Allowances Reimbursements
  • Towson University may also be required to report these payments to the IRS.
  • Foreign nationals who receive payment in the U.S. should file a U.S. tax return.   


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