Non-resident alien tax services
The tax compliance and Non-Resident Alien Taxation (NRAT) office is responsible for the review and approval process of transactions and payments for the University including related IRS withholding and reporting. The NRAT office provides assistance to international students and scholars, employees, guest speakers, consultants, independent contractors, foreign entities, UNR departments, and NSHE on issues related to NRAT, reporting, ITIN, tax forms, and treaty benefits.
NRA Policy and Procedures manual to help staff in understanding the complexity regarding payments to foreign individuals and companies. It is designed for UNR staff to direct foreign students, employees, consultants, guest speakers and independent contractors to the NRA office for assistance.
UNR Nonresident Alien Employees
We encourage our nonresident alien (NRA) faculty, staff members, scholars, graduate assistants, student works and any other employee contracts to come in and see the Nonresident Alien Tax Specialist (NRATS) as soon as they join UNR. U.S. taxation is a complicated subject matter and our office is here to provide assistance. The Internal Revenue Service (IRS) requires that we apply U.S. withholding and reporting rules consistent with nonresident aliens' U.S. tax status. NRA's may be entitled to tax exemptions depending on their U.S. tax status or an applicable tax treaty, or both. Since nonresident alien's immigration actions and U.S. presence may change the way NRA's are taxed, we request that NRA's provide us with up-to-date information to help us verify their status and any applicable tax exemptions. Without this information, we cannot provide NRA's with tax exemptions which might otherwise be applicable.
NRA Guest Speakers/Consultants/Independent Contractors
It must be understood that there may be restrictions on payments to certain foreign nationals. Depending on an individual's visa type and work authorization status, they might be prohibited from receiving payments, from receiving reimbursements or from having payments made on their behalf by the university. Even payments of genuine business expenses may be prohibited by immigration restrictions. It is strongly encouraged that departments understand these restrictions before offering honoraria or reimbursement of travel expenses to invited guests. It is important to determine a prospective speaker's visa and work authorization status before services are rendered.
The university is required to withhold on the compensation payment at a rate of 30%, although this rate may be reduced or eliminated if there is an income tax treaty between the United States and the foreign individual's country of residence. Consult with NRATS regarding treaty exemptions. An honorarium will be paid in accordance with immigration and IRS requirements. An honorarium paid to a foreign speaker will be treated as compensation for services and will be subject to income tax withholding and reporting. Reimbursement or direct pay of travel expenses in accordance with immigration and IRS requirements. An expense payment made to a foreign speaker will not be considered to be income and will not require withholding or be reportable, provided that the speaker: performs a service for the university (i.e. delivers a speech, lecture, etc.) and substantiates any expenses.