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
6005 Landmark Center Blvd.
Greensboro, NC 27407
Telephone: (336) 854-1809 or 1-800-772-1213

Internal Revenue Service
320 Federal Place
Greensboro, NC 27401
Telephone: (336) 378-2026 or 1-800-829-1040

NC Department of Revenue
Koger Business Park
5 Centerview Drive
Lenor Building, Suite 100
Greensboro, NC 27407
Telephone: (336) 315-7001

UNCG Payroll Tax Manager, John C. Kirkman
270 Mossman Building, PO Box 26170
Greensboro, NC 27402-6170
Telephone: (336) 334-5180
Fax: (336) 334-3131
e-mail: john_kirkman@uncg.edu

International Programs, Anelise Hofmann
127 McIver Street
Greensboro, NC 27403
Telephone: (336) 334-5404
Fax: (336) 334-5406
e-mail: azhofman@uncg.edu

UNCG Cashiers Office, Todd Mitchell
151 Mossman Building
Greensboro, NC 27403
Telephone: (336) 334-4710
Fax: (336) 334-4178
e-mail: rtmitche@uncg.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