Nonresident Aliens
Individuals are generally taxed as nonresident aliens if they do not fall into any of the following categories:
- United States Citizen
- United States Resident with a Green Card
- Individual without a Green Card who meets the Substantial Presence Test. The “Substantial Presence Test” is a complicated calculation that is generally satisfied if the individual was present in the U.S. for a combination of 183 days during the current and previous 2 years.
- Please note: Students present in the U.S. on an F,J, M or Q visa (for up to five years) and teachers here on a J or Q visa (for up to two years) are generally exempt from the substantial presence test and are nonresident aliens.
If you are inviting an international visitor to campus and wish to pay him/her, you must follow the procedures outlined here.
To make a payment for a fellowship award to an international person, please follow the procedures detailed here.