非居民外国人税

的 Internal Revenue Service (IRS) requires that 菠菜网lol正规平台 comply with specific federal tax withholding 和 reporting regulations when making payments to nonresident 外星人.

For tax purposes, non-U.S. 公民 may be classified as either resident 外星人 or nonresident 外星人. Resident 外星人 are taxed in the same manner as U.S. 公民.

However, the IRS requires that the California State University apply somewhat different tax rules when making payments to nonresident 外星人. 这些 rules apply to payments made directly to the nonresident alien, as well as payments made by 菠菜网lol正规平台 to a 3rd party on the behalf of a nonresident alien.

In order to comply with these rules, 菠菜网lol正规平台 is required to identify all nonresident 外星人 who receive payments from us. Payments affected by these IRS rules include, but are not limited to:

  • 补偿
  • 咨询费
  • 奖学金
  • 谢礼
  • 奖学金
  • 津贴
  • 旅行 expense reimbursements
  • 工资
  • 其他费用

What International Students 和 Scholars Should Know

It has long been a misconception by international students 和 visiting
scholars that, because of their temporary status, they have no tax liability or
reporting responsibilities in the United States. 但是，事实上，所有的
individuals receiving income of any sort are subject to U.S. 税法.

Furthermore, all international students & scholars, in a F, J, M, or Q immigration status, who are classified as a federal nonresident alien taxpayer, must file tax return(s) every year, whether or not they were employed or received taxable payments in the United States during the reporting year.

  • Individuals who were not employed or did not receive U.S. taxable income during the reporting year will file IRS表格8843.
  • Individuals who either received compensation subject to wage
    withholding or income subject to U.S. 税务局会将 IRS表格8843 和 国税局表格1040-NR.

如果你 intend to seek professional assistance, be careful that you choose some一个 谁是这方面的专家 nonresident alien 税法.  如果你
want to prepare your own tax returns, we strongly recommend that you
review the following resources from the IRS:

For NRAT inquiries, please send an email to nrat-ubit@ctwhsxjyw.com.