International Visitor Payments and Tax
Oregon State University is required to comply with the Internal Revenue Service Regulation (IRS) in relation with withholding and reporting of tax on non-resident aliens. The policy linked below will help departments and individuals understand significant guidelines and requirements for paying non-resident aliens.
Payments and tax laws related to non-resident aliens can be complex. For that reason we encourage you to read the following information and contact the appropriate departments with questions regarding payments to foreign nationals. Having the accurate information and documentation will make the process easier and faster.
For more information, see FIS Policy 1402-17: Payments to Non-Resident Aliens (NRA).