Foreign Visitor Tax Guide
Introduction
The information in this publication is to be used as a guide by
FSU faculty, staff, and foreign visitors (Students, Teachers,
Researchers, and Guest Lecturers). In addition, it is to be used
as a reference tool for university personnel that interact with
foreign visitors who have a financial relationship with FSU.
This guide does not cover all tax situations. It covers only
those most common to the majority of foreign students, faculty,
and staff. It presents basic information about determining the tax
status of various kinds of university payments to students,
faculty, and staff. It is intended to provide information that
will assist foreign visitors and university personnel in making
decisions concerning the tax implications of payments that FSU
makes to the foreign visitors.
The guide specifically provides information about three types
of payments to foreign visitors:
FSU must fulfill its tax reporting obligations and can, in case
of a tax question or problem, assist in supplying payroll and
other appropriate documentation to explain payments made to
individuals.
Users of this guide should be aware of the necessary
limitations on the information presented herein. While it is hoped
that this material will be useful, it should not be construed as a
complete treatment of all tax or immigration questions.
This publication in no way should be construed to be the
rendering of legal or tax advice. Each reader of this publication
is responsible for determining the extent to which the information
presented in this publication is appropriate to his/her situation.
In assessing legal and tax obligations, each reader should consult
with qualified legal and/or tax counsel.
Foreign students, faculty, and staff with tax questions or
problems are advised to seek assistance from the IRS, a CPA, or
attorney. In the U. S., the individual taxpayer is responsible for
filing an appropriate and accurate tax return and negotiating all
tax matters with the IRS. Taxpayer assistance is available from
your local IRS office or by calling the IRS toll free taxpayer
assistance number, 1-800-829-1040.
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