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
  • D-371-35: Disbursements: Honorarium Payments (pdf)
  • T-182-77: Fellowship and Scholarships (pdf)
  • T-182-27: Taxation of Nonresident Aliens (pdf)
• 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)
  • Fill-in Form (pdf)
  • Federal Instructions (pdf)
  • Supplemental UC W-4NR Instructions (pdf)
  • State Withholding Allowance Certificate (pdf)

• Summary of tax withholding rates and payment procedures 
  • Honorarium payments to B-1/B-2 Visa holders
  • Certification of Academic Activity (Fill-in Form) (pdf)
• Form W-7 (pdf)
  • How to Complete the Form W-7
• Tax treaty information
• Questions & answers
  • Taxpayer Identification Numbers
  • Form 8233
  • Honorarium payments
  • Services performed outside the U.S.
  • Tax assistance
• Forms & publications
• Visa classifications chart