International Tax Compliance

This site is intended for nonresident and resident aliens receiving payments in the United States. A nonresident student, identified as a “nonresident alien” by the IRS, is “any individual who is not a U.S. citizen or U.S. national. A nonresident alien is an alien who has not passed the green card test or the substantial presence test.”

UTA follows Internal Revenue Service (IRS) law to ensure compliance. Please reference Publication 515 (2024), Withholding of Tax on Nonresident Aliens and Foreign Entities | Internal Revenue Service for more information on what is required.

Please use the left sidebar to navigate through the pages on this site: