Foreign National Payment Processing
Non-Resident Alien Payment Processing Information
Welcome to the web site for the Payroll Department’s Non-Resident Alien taxation section of Boston University. Payroll is responsible for providing guidance and assistance to any questions regarding tax withholding and the reporting of payments made to individuals who are not US citizens or permanent residents. This office meets on a one-on-one basis with the international scholar, visitor, or student that is receiving compensation or fellowship to determine the person’s residency status for tax purposes and the appropriate withholding of taxes per the tax treaties with their respective countries.
The Internal Revenue Services (IRS) requires that the University apply specific tax withholding and reporting rules for all payments made to international scholars and students. According to the IRS, for tax purposes, an individual can be classified as a US citizen, permanent residents (green card holders), resident aliens, and nonresident aliens. The Payroll Office can help you determine your residency status for tax purposes.
25 Buick Street 1st Floor