Taxation of nonresident aliens
The purpose of this section is to provide University of California personnel with up-to-date information and guidance regarding the rules and regulations for making payments to nonresident aliens.
Although this site provides information regarding applicable federal tax rules and regulations, it is not intended to serve as a complete and definitive source of information for the tax treatment of payments made to nonresident aliens.
This web site is for the exclusive use of the University of California and its affiliates. It should not be used as an authoritative source or reference guide by third parties.
Payroll Coordination & Tax Services welcomes your suggestions for this web site. Please send e-mail to: Alien Tax Services
- GLACIER Non-resident Alien Tax Compliance System
- Accounting Manual chapters
- Certificate of Foreign Status for Federal Tax Withholding (UC W-8BEN) (pdf)
- Form UC W-4NR/DE 4 Nonresident Alien Employee's Federal-State Withholding Allowance Certificate (pdf)
- Form UC W-4NR Federal Withholding Allowance Certificate for Nonresident Alien Scholarship and Fellowship Recipients (pdf)
- Summary of tax withholding rates and payment procedures
- Certifying acceptance agent
- Obtaining Individual Taxpayer Identification Numbers
- Questions and Answers
- Form W-7 (pdf)
- How to Complete the Form W-7
- Certifying Acceptance Agents Chart
- Tax treaty information
- Questions & answers
- Forms & publications
- Visa classifications chart