Payments to Non-Resident Aliens

Fellowships

Fellowships payable to non-resident aliens are subject to federal tax withholding and reporting. A check request should be submitted for payment and include a completed UGA Tax Information Form for Internationals and copies of the recipient’s passport, visa, I-94 card and immigration document as attachments to the International Tax Coordinator. The International Tax Coordinator will collect the appropriate documents from the fellowship recipient and assess the tax liability.