The Internal Revenue Service (IRS) requires that the George Mason University applies specific federal tax withholding and reporting rules to payments made to international students and scholars.
Generally, unless an exception applies, all U.S. sourced income is considered to be taxable income and reportable to the U.S. federal and state governments, regardless of whom the beneficiary of the income is, whether it be a U.S. citizen or foreign national. For certain types of payments, U.S. tax law require payers (withholding agents) to withhold tax at the time of payment; and to deposit and report the withheld tax to the U.S. Internal Revenue Service (IRS) and state and local governments. The method used for calculating and withholding, reporting the tax, and the timing for tax deposits is based upon the tax status of the payee, the type of payee and payment made, and any applicable exemptions from tax either pursuant to U.S. tax code or tax treaty.
The International Tax Office at GMU provides guidance and responds to questions concerning federal tax withholding and reporting of payments made to individuals who are neither U.S. citizens, nor U.S. permanent residents. The International Tax Office staff meets with the international students, scholars or visitors on a one-on-one basis to determine the individualís residency status for tax purposes and to determine the proper income tax withholding, as well as reviews the relevant tax treaty and processes tax treaty exemption forms, if applicable. New international employees should follow the procedures provided in the Handouts available on the Human Resources website for the additional information prior coming for the appointment.
Please note that the International Tax Office cannot advise individuals with regard to their personal tax situation. The international individual should contact his/her tax accountant for personal tax advice.