The Internal Revenue Service (IRS), the US government tax authority, has issued strict regulations regarding the taxation and reporting of payments made to non-United States citizens. As a result, the CSU, Chico Research Foundation may be required to withhold U.S. Income tax and file reports with the IRS in connection with income payments made by the Research Foundation to persons who are not U.S. citizens or permanent resident aliens.
To determine U.S. Tax withholding the Foreign National Information Form must be completed in its entirety and turned into the Physical Address below along with the Passport, VISA, I-94, I-20 or DS-2019, Employment Authorization CARD (EAD) and Social Security card or Tax Payer ID Number (ITIN). The individual may also be required to complete a Payee Data Record (PDR).
The U.S. maintains income tax treaties with over 50 different countries, and certain taxable payments made by the CSU, Chico Research Foundation to a foreign national may be exempt from U.S. Tax based on an income tax treaty entered into between the U.S. and the home country. The existence of a tax treaty does not automatically ensure an exemption from taxation' rather the individual must satisfy the requirement for the exemption.
The CSU, Chico Research Foundation uses an on-line program, GLACIER, to help Foreign Nationals and the Foundation to determine the proper taxation as well as provide the required forms. If you anticipate paying a Foreign National income, please contact the Research Foundation Administration Office at the number below before any performance of service.