The University of Missouri-St. Louis is required to comply with U.S. Federal tax law when making payments to or on behalf of non-citizens of the United States. Many international students, teaching and research scholars and other visitors come to UMSL, and most are "nonresident aliens" for tax purposes. Individuals who are deemed to be "non-resident aliens" for U.S. federal income tax purposes are subject to tax under IRC Section 1441. In general, all income paid by the university/agency to a foreign person, or to a third party on behalf of the foreign person, is taxable unless the income is:
(1) exempt from tax under the provisions of an income tax treaty between the U.S. and the person's country of residence (see Tax Treaty)
(2) exempt from tax under a Code provision, or
(3) is "foreign source" of income.
These tax laws are complex and can be very confusing to the foreign national and/or staff person responsible for complying with the regulation. Our non-resident tax specialist is available to help you understand some of these confusing tax issues whether you are the international student, scholar, or visitor receiving a payment, or the faculty/staff attempting to make a payment to a non-citizen.
Please use the links below to locate information for your tax needs.
General Information Covering:
A. Different types of taxes
B. Definition of Nonresident Alien
C. Substantial Presence Test
D. Tax Treaties
E. Employment and Hiring Procedures on UMSL campus
F. Social Security Numbers (SSN) and Individual Taxpayer Identification Number (ITIN)
G. Taxes on scholarship and prize awards
H. Filing tax returns
I. Reporting Requirements for Dependents
J. Social Security Tax Exemption
Tax and Employment Procedures for Departments
Assistance with Filing Tax Returns (including Tax Workshop Schedule)
Nonresident Alien Sprintax Demo (requires PowerPoint)
For more information about payroll, income taxes, and related questions, please contact Jim Webb at we webbjj@umsl.edu
