Any payment made to an NRA is reportable income to the IRS and subject to 30% federal tax withholding unless exempted by a tax treaty. The U.S. currently has 53 tax treaties that cover the payment of honorariums.
To claim a treaty an NRA must file a Form 8233 with the UTSA Payroll Services before receiving a payment (10 days prior). The NRA must also have a Social Security Number or an ITIN to claim the treaty benefits.
- The NRA will need to bring the following: Passport, I-94 or IAP-66, Social Security Number card or ITIN card.
- For additional information, please contact the Payroll Office.