Audit & Tax

Payments made to nonresident aliens are subject to a different set of federal tax laws than are payments made to U.S. citizens or resident aliens. San Diego State University (SDSU) is required to comply with these laws as a withholding agent when making payments to or on behalf of nonresident aliens.

To maintain compliance with these tax laws, Audit & Tax staff must review all payments to those who are not U.S. citizens or permanent resident aliens (i.e. green card holders) and determine whether a foreign national is a resident alien or a nonresident alien (NRA) for federal tax purposes. As a result of the review, the payment may be subject to taxes and reported to the Internal Revenue Service (IRS).

For more information, please see:

• Nonresident Alien Tax Reporting — Employment Compensation
• Nonresident Alien Tax Reporting — Scholarships/Fellowships
• Nonresident Alien Tax Reporting — Payments to Non-Employees
• Tax Filing for Nonresident Aliens