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.

Note:

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

IF MEETING WITH THE INTERNATIONAL TAX COORDINATOR
IF UNABLE TO MEET WITH THE INTERNATIONAL TAX COORDINATOR

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.



  1. Schedule an appointment for the visitor to meet with the International Tax Coordinator at
    703-993-5223 or inttax@gmu.edu.

  2. Visitor should complete the Online Foreign National Information Form

  3. Visitor should bring to the appointment:


    • Passport (including copy of stamped page in passport showing the entry date and the immigration status the inspector allowed the visitor to enter.)

    • If non Mason J-1: DS2019 and letter from sponsor authorizing the activity

    • Letter of invitation from Mason department.

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:



  1. Foreign National Information Form (paper format)
    Important: Need visa history: entry/exit dates for current and past two years and any activity since 1985 in F, J, Q or M status.


  2. Copies of immigration documents


    • Passport page with passport number and expiration date.

    • Copy of visa.

    • Copy of stamped page in passport showing the entry date and the immigration status the inspector allowed the visitor to enter.

    • For non Mason J-1 foreign exchange visitors – a letter from sponsor authorizing the activity.


  3. IRS Tax Documents - Complete and sign the IRS forms W-8BEN and W-9. The Tax Coordinator will determine the appropriate form needed when processing the payment.

  4. Certification of Eligibility Form.
    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.