Nonresident Payee Information

CSU, Chico is focused on complying with federal and state tax codes requiring withholding of taxes from all income payments made to or on behalf of a nonresident alien. A nonresident alien is defined as a foreign individual residing in the United States under immigration provisions. The CSU has contracted with Thomson Reuters, a tax consulting corporation, for assistance in designing, training, and assisting with implementation of campus-based nonresident alien taxation programs.

Nonresident payees may be asked to enter information into our Thomson Reuters Foreign National Information System (FNIS).

Information about completing FNIS (PDF).

To understand the complexity of properly identifying nonresident aliens, completing forms and establishing procedures to maintain compliance, the Nonresident Alien Tax Users Group (NRA T.U.G.) was established and includes key personnel from Associated Students, Chico State Enterprises, University Foundation, International Programs, and Human Resources.

For more information, contact Melissa Taylor.