Paying internationals

Foreign Visitor Tax Guide

This publication informs foreign students, faculty and staff about the rules under which Arizona State University (ASU) operates, based on the tax and immigration laws of the United States (U.S.). In addition, this tax guide should be used as a reference tool for university personnel who interact with foreign students, faculty and staff on a daily basis. No one from any ASU department, while in their official role at ASU, can act as a tax consultant, give personal, legal, or tax advice, or represent an individual dealing with the Internal Revenue Service (IRS).

This guide does not cover all tax situations; it covers only those most common to the majority of foreign students, faculty and staff. The guide presents basic information about the tax status of various kinds of university payments to students, faculty and staff. Explaining some of these regulations and qualifications is intended to provide information to assist foreign visitors and university personnel in making the correct decisions concerning the tax implications of payments ASU makes.

ASU must fulfill its tax reporting obligations and can, in case of a tax question or problem, assist in supplying appropriate documentation to explain payments made to individuals.

Users of this guide must be aware of the necessary limitations on the information presented herein. This material will hopefully be useful, but it should not be construed as either a complete treatment of all tax or immigration questions, or an official ASU statement as to the subject matter reviewed.

This publication in no way should be construed to be the rendering of legal or tax advice. Each reader is responsible for determining the extent to which the information presented within is appropriate to its situation. Each reader should consult with qualified legal and/or tax counsel in assessing its legal and tax obligations.

Foreign students, faculty and staff with tax questions or problems are advised to seek assistance from the IRS, a CPA or an attorney. In the U.S., the individual taxpayer is responsible for filing an appropriate and accurate tax return and negotiating all tax matters with the IRS. Taxpayer assistance is available from your local IRS office or by calling the IRS toll-free taxpayer assistance number: 1-800-829-1040.

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