Tax Withholding for Payments to Foreign Nationals or Nonresident Aliens (NRA) Procedure

Procedures

Follow all information in the Requirements for Payments to Foreign Nationals, Nonresident Aliens (NRAs) prior to making any payment

Nonresident aliens may not claim “exempt” for the withholding status on IRS Form W-4

Resources

Foreign National Tax Information

IRS Publication 901, U.S. Tax Treaties

IRS Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities

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

U.S. Tax Treaties Website

Toolkits

UF HR Toolkit – Foreign Nationals

Contacts

Payroll Services: (352) 392-1231

UF Help Desk: (352) 392-HELP

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