Introduction

The information in this publication is to be used as a guide by UNCP faculty, staff, and foreign visitors (Students, Teachers, Researchers, and Guest Lecturers). In addition, it is to be used as a reference tool for university personnel that interact with foreign visitors who have a financial relationship with UNCP.

This guide does not cover all tax situations. It covers only those most common to the majority of foreign students, faculty, and staff. It presents basic information about determining the tax status of various kinds of university payments to students, faculty, and staff. It is intended to provide information that will assist foreign visitors and university personnel in making decisions concerning the tax implications of payments that UNCP makes to the foreign visitors.

The guide specifically provides information about three types of payments to foreign visitors:

  1. Employee Compensation (Salary and Wages) - Section 1
  2. Honorarium and Expense Reimbursements - Section 2
  3. Scholarships, Fellowships and Grants - Section 3

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

Users of this guide should be aware of the necessary limitations on the information presented herein. While it is hoped that this material will be useful, it should not be construed as a complete treatment of all tax or immigration questions.

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

Foreign students, faculty, and staff with tax questions or problems are advised to seek assistance from the IRS, a CPA, or 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.