Taxes for Nonresidents

U.S. sourced income* is potentially taxed and reportable and is taxed based upon the person’s tax status and the income type. Individuals should understand how to obtain a Taxpayer ID Number (SSN or ITIN). Anyone with reportable income is required to have a Social Security Number or Individual Taxpayer ID Number. Anyone receiving income from Mason should visit the International Tax Office.

Tax and reporting obligations are different for independent contractors and employees. If you are an independent contractor, not a Mason employee, Mason will need to know your nonimmigrant tax status to properly report the income. It will be your responsibility to inform Mason or any company with whom you have contracted what your tax status is. Resident Aliens are subject to 1099 reporting. Nonresident Aliens are subject to 30% withholding and 1042s reporting. 

Video: Introduction to International Tax (Must log-in to MasonLEAPS to view)

Video: U.S. Tax Training for International Students and Scholars (available here and in MasonLEAPS)

Click here to obtain your W-2 Form

Review Income Sourcing Rules Chart

Compare Taxes Paid to Actual Tax Liability

  • If paid too much >> Receive a refund
  • If paid too little >> Owe more tax

*U.S. sourced income is any payment from sources within the U.S. Examples include wages and salary income paid by a U.S. employer, payments for services performed in the U.S., and scholarships paid by U.S. Grantors.

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