UConn Office of Tax and Compliance

• Foreign National Information Form

Tax Information

REMINDER REGARDING PAYMENTS TO FOREIGN NATIONALS

In accordance with Internal Revenue Service regulations, the University is required to withhold Income Tax on certain payments from U.S. sourced funds to nonresident alien students, staff and visitors. Payments requiring withholding of tax are employee wages (payroll), personal services of Independent Contractors, prizes, awards, and some fellowships and scholarships.

The Accounts Payable Department monitors payments made to foreign nationals for possible tax withholding and reporting obligations. The tax regulations pertaining to these payments are complex. In order to perform an accurate review we need your assistance in providing us with the necessary information and documentation regarding the status of everyone we are paying. We need to ask the question of everyone "Are you a U.S. Citizen or Resident Alien?"

If you have any questions about these procedures please contact Tax and Compliance at TaxCompliance@uconn.edu.

EFFECTIVE 2011 - Under CT Agencies Regs § 12-705(b)-1(b) Withholding increased from 6.5% to 6.7%

For additional information, please see:

• Non Resident Alien Information
• Withholding Tax requirements for Nonresident Athletes or Entertainers 2018-1
• Request for Reduced Withholding, CT 588 Form
• IRS Ruling 1.861 - 4 - Nov. 13, 2007