Visit the International Tax Office
Mason International Students receiving scholarship and fellowship payments from Mason must visit the
International Tax Office in Fiscal Services if they have not done so previously.
There may be instances, when the Non-Mason International Student is unable to visit the International Tax Office. Following are two sets of procedures for the first step in the process.
Determination of the Tax Status
Tax Coordinator analyzes visitor’s tax status and prepares the appropriate tax documents. If tax treaty benefits are available, the appropriate tax documents can be processed during the interview which eliminates the 30% tax withholding.
Please note that tax treaty benefits cannot usually be granted in this situation because additional tax documents are required.
Obtain the following documents from the visitor:
Complete if the visitor is currently in the U.S. on a B1, VWB (visa waiver business), B2 or VWT (visa waiver tourist). Certain rules apply under immigration law known as the “September 5, 2006 rule”.
The International Tax Office will determine the tax status, the amount of tax and eligibility for tax treaty benefits according to the information provided by the department and by the payment recipient.
The Request for Scholarship or Fellowship Payment will be forwarded to Accounts Payable for payment processing. If it has been determined that the payment is taxable, the non-immigrant will receive an IRS Form 1042s at the end of the calendar year and must report this income to the IRS.
- IRS website
- IRS Forms and Publications
- Social Security Administration
- International Students And Social Security Numbers
- Your Social Security Number And Card
- Social Security Numbers for Noncitizens
- Identify Theft and Your Social Security Number
- Information for Foreign Students and Scholars – IRS website
- Tax Treaty Text Listed by Country
- Handbook for Employers