Payments to non-US individuals and entities

The Internal Revenue Service (IRS) requires that the University apply specific federal tax withholding and reporting rules to payments made to non-US individuals and entities.  Prior to making any payment to a non-US individual or entity, consult with the International Tax Office for assistance and refer to the Payment Planning Tool for specific instructions.  The International Tax Office offers regular training sessions on this topic:  see the International Tax Office website to register for training.

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