International Students, Scholars/Researchers, Professional Employees and Guests
Welcome to Vanderbilt University.
If you are not a U.S. person and you are receiving ANY type of payment from Vanderbilt, please contact the International Tax Office (ITO) ito@vanderbilt.edu . Please let your department know that you are an international and that there may be necessary additional steps taken to pay you correctly.
Individuals who live temporarily in the United States in non-immigrant status are known by USCIS (United States Citizenship and Immigration Services) as nonresidents for tax purposes. The most common non-immigrant statuses found at Vanderbilt are F-1, F-2, J-1, J-2, H-1B, and TN. International visitors are usually in B1/B2 status or may participate in the Visa Waiver Program.
For IRS (Internal Revenue Service) purposes, "If you are a nonresident (not a U.S. citizen), you are considered a nonresident for tax purposes unless you meet one of two tests: the green card test or the substantial presence test for the calendar year (January 1 – December 31). If you do not meet either the Green Card Test or the Substantial Presence Test, then you are a nonresident for tax purposes.”
The ITO uses a secure online tax compliance software, Sprintax Calculus, to capture the information required to determine the actual tax status of an international person. All international persons who are not US Residents (see definitions above) and who are receiving payments from Vanderbilt University are required to have a Sprintax Calculus record. Therefore, a Sprintax Calculus record is required even if an international employee, student, scholar or visitor meets the definition of a Resident for Tax Purposes.
To find more details tax information specific payments you may be receiving, please visit our Main page (https://hr.vanderbilt.edu/international-tax/)