Foreign national nonimmigrant Visa holders (including Canadian walkovers) receiving payments of any type or financial benefit from Mason are required to visit the International Tax Office. Payments will not be processed until the interview has occurred.
Examples of Payments or Financial Benefits from Mason to a Foreign National
- Wages from employment (i.e. on-campus student employment, graduate assistants, faculty)
- Scholarships and fellowships
- Awards and prizes
- Honorarium and other payments for independent personal services
International Tax Office staff meet with international visitors on a one-on-one basis to:
- Review and analyze residency status for tax purposes
- Properly determine the foreign national’s tax status (note this is different from immigration status)
- Determine eligibility for tax treaty benefits or other tax reductions
- Determine eligibility for Social Security and Medicare tax exemptions
- Determine if the payment(s) are considered to be reportable
- Ensure that Mason complies with U.S. tax and immigration law, when making payments to or on behalf of its foreign national visitors.
This is accomplished by entering the information from the Foreign National Information Form into international tax software. Once the analysis is complete, all appropriate tax documents are produced for the foreign national to sign.
For additional assistance please contact: