Accounts Payable

Payment FAQs for Nonresident Aliens

Nonresident aliens who want to provide independent personal services to Nazareth College in the U.S. should review the information below.

What are the tax implications for a “nonresident alien” vs. a “resident alien?”
What are considered “independent personal services?”
Do I need a U.S. Tax Identification Number?
How do I apply for a U.S. Tax Identification Number?
How will I be paid?
Will Nazareth withhold federal and state income taxes on my payments?
How do I know if I qualify under a treaty exemption?
What information do I need to provide to Nazareth and when?
Will Nazareth report my income to the IRS?
Will Nazareth report my income to my home country?
Should I file a tax return if I received U.S. income?
Where can I find additional information on this topic?

**U.S. tax laws are complicated, and it is the individual's responsibility to comply with these laws. Nazareth's Controller's Office cannot act as an advisor to individual taxpayers**