Applying for U.S. Tax Exemptions

You must have a Social Security Number or Individual Taxpayer Identification Number to apply for a tax treaty benefit through the University of Oklahoma.

International persons receiving compensation from the University must complete the Foreign National Information Form. All international New Hire appointments must submit this form as part of the appointment process as appropriate to their specific campus. See New Hire procedures.

Payments to nonresident aliens for services performed or benefits received within the U.S. may be subject to a maximum withholding tax rate of 30% for independent contractors and graduated tax rates for compensation to employees. If you are a nonresident alien and believe that you may qualify for a tax treaty exemption contact your Payroll Services for further instructions. They will provide the necessary forms to you as appropriate to your tax status.

Honorarium payments are subject to federal income tax withholding at the 30% rate unless specifically exempted by income tax treaty. Persons from countries with an Independent Personal Services article in its tax treaty with the U.S., who do not exceed the maximum days of presence, may be entitled to claim treaty benefits. Treaty benefits may reduce tax liability or totally exempt non-immigrant aliens from paying tax, depending on the specific treaty.

For more information regarding tax exemptions, please contact:

Norman

Judy Chance, HR Payroll & Records, NEL 244.

HSC & Tulsa

BJ Loving, HR Payroll, SCB 208C