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.