Foreign Visitor Tax Guide

CONTENTS:

Introduction

Other Help Available

Employee Compensation (Salary and Wages) - Section 1

Honorarium and Expense Reimbursements - Section 2

Scholarships, Fellowships, and Grants - Section 3

General Information

Visa Types - Commonly Used Non-Immigrant Visas

Treaty Countries

Visa Waiver Countries

Frequently Asked Questions

Definition of Terms

Forms and Form Instructions

 

HELPFUL INFORMATION:

Social Security Administration
145 Rowan St
Fayetteville, NC, NC 28301
Telephone: (910) 433-3022 or 1-800-772-1213

Internal Revenue Service
225 Green Street
Fayetteville, NC 28301
Telephone: (910) 483-2587 or 1-800-829-1040

N.C. Department of Revenue
225 Green St
Suite 800
Fayetteville, NC 28301
Telephone: 1-877-252-3052

FSU Human Resources Office, Sabrena P. McDonald
1200 Murchison Road
Fayetteville , NC 28301
Telephone: (910) 672-1146
Fax: (910) 672-1821
e-mail: smcdonald@uncfsu.edu

FSU Payroll Office, Alfreda Chance
1200 Murchison Road
Fayetteville , NC 28301
Telephone: (910) 672-1092
Fax: (910) 672-1111
e-mail: Alchance01@uncfsu.edu

International Education Center, Jonathan E. Brunson
1200 Murchison Road
Fayetteville , NC 28301
Telephone: (910) 672-1957
Fax: (910) 672-1981
e-mail: jbrunson@uncfsu.edu

FSU Cashiers Office, Maria Burke
1200 Murchison Road
Fayetteville , NC 28301
Telephone: (910) 672-1155
Fax: (910) 672-1494
e-mail: mmcclam@uncfsu.edu

 

REFERENCES:

IRS Publication 515 - Withholding of Tax on Nonresident Aliens and Foreign Corporations.

IRS Publication 519 - U.S. Tax Guide for Aliens.

IRS Publication 597 - Information on the United States - Canada Income Tax Treaty.

IRS Publication 901 - U.S. Tax Treaties.

Nonresident Alien Tax compliance: A Guide for Institutions Making Payments to Foreign Students, Scholars, Employees, and Other International Visitors.

LINKS:

IRS Forms and Publications

NC Forms and Publications

Treaty Information