Payments to Foreign Individuals
When making payments to foreign individuals, Vanderbilt is required to follow:
- Internal Revenue Service (IRS) regulations that govern the taxation of payments to non-resident aliens; and
- Regulations set by the Immigration and Naturalization Service (INS) when making payments to certain foreign scholars and students.
- Tennesse Labor Law requires Vanderbilt to be in compliance with fair labor regulations.
Available Resources:
- Administrator's Guide -- procedural information for Vanderbilt departments
- Payment Checklist -- intended to provide a general checklist of items needed to process a payment for an international employee or visitor.
- Payment Types and Tax Implications for Individuals (Excel spreadsheet)
General Information:
- Glacier Non-Resident Alien Tax Compliance System
- Determining a Foreign Individuals Tax Status -- Substantial Presence Test
- U.S. Tax Treaty Benefits
- SSN and ITIN Definitions and Procedures
- Tax Withholding on Payments
- Tax Reporting of Payments
- Issues Caused by Non-Compliance of Tax Reporting
- Key Terms -- list of key/frequent terms
- Frequently Asked Questions
Office Hours:
Walk-in office hours
Tues: 1:30 to 3:30 pm
Wed: 9:30 to 11:30 am
Other hours by appointment only
Contact Information:
Email: nratax@vanderbilt.edu
Phone: 615-343-7102
Fax: 615-322-1173
Vanderbilt University is committed
to principles of equal opportunity and affirmative action.
HR Express 2525 West End Ave Suite 218 Nashville TN 37203 Hours M-F 7:30 - 5:30 Last Updated: October 19, 2009 |
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