Payments to Non-Resident Aliens

Prizes/Awards

Awards payable to non-resident aliens are subject to federal tax withholding and reporting. Prizes and awards are sourced to the location of the payor (UGA) and are subject to 30% withholding unless a treaty exemption applies. Please attach the completed UGA Tax Information Form for Internationals along with copies of the recipient's passport, visa, I-94 card and immigration document to the check request and submit it to the International Tax Coordinator.