Non-Payroll Tax Reporting
Our office is responsible for Non-Resident Alien Tax (NRAT) tax assessment, withholding and record retention and 1099-MISC tax reporting.
NRAT
We perform routine assessments for tax liability on payments made to international vendors and complete necessary tax withholding per the NRAT guidelines. We also assess the tax liability and withholding for scholarships, assistantships, fellowships and stipends given to international students.
Any necessary tax withholding and reporting is completed by our office, in partnership with ÃÛÌÒÓ°Ïñ departments such as Athletics, International Student and Scholar Services and the Bursar's Office, with assistance from statewide Procurement and Human Resources.
International students should visit the International Student and Scholar Services website for more information.
1099-MISC Reportable Payments
We also work with departments to collect and retain required tax documentation and report taxable miscellaneous payments made by the university to individuals for participant support or research subject. De minimus payments ($75 or less) do not require tax reporting. Departments are asked to collect tax information from recipients of cash or cash-equivalent payments when:
- The inidividual will receive more than $300 total in 1099-reportable payments from the university in the calendar year.
- Participant is a non-resident alien for tax purposes
Please use the "Gift/Award Tax Reporting" template to provide tax information for these recipients, or collect a W9. Please use an encrypted file transer method to transmit SSNs and other personal info. W9s may also be sent by intercampus mail to OFA.
Contact Rachel Jeppsen (x6170) directly for more information or questions about non-payroll tax reporting.