Federal Income Tax Withholding

Honoraria payments are subject to federal income tax withholding of 30% unless specifically exempted by an income treaty. Payments to visitors without a social security number or Individual Taxpayer Identification Number (ITIN) are subject to 30% withholding - they are not allowed the treaty benefits.

If the visitor is a tax resident of a treaty country and has a social security number or ITIN, the UGA Tax Information Form (http://www.busfin.uga.edu/forms/international_tax.pdf) will need to be completed. Once this form is completed, it must be submitted along with copies of the visitor’s passport, visa, I-94 card and DS2019 (for J1 visaholders) to the International Tax Coordinator for a tax analysis prior to the departure of the visitor.

The appropriate tax treaty forms should be reviewed and signed by the visitor. This information may be submitted via fax or in person by appointment. If the visitor is eligible to use tax treaty benefits, once the exemption form is submitted to the IRS, UGA is required to wait 10 business days before processing the check request.

Listing of countries with tax treaties for Self Employment Income (Personal Services):
IRS Publication 901 US Tax Treaties www.irs.gov.