Tax Withholding on Payments

Standard Withholding Rates for Nonresident Aliens

Wages/Employment Compensation

  • Employment compensation is taxed at graduated rates; employees of Kennesaw State University must complete a W-4 and a G-4 at the time of hire.

Scholarships/Fellowships

  • F, J, M, and Q visas – taxed at 14%
  • All other Visas – taxed at 30%

Honoraria, Independent Services Payments, Royalties, Awards, Prizes and other payments

  • All Visas – taxed at 30%

See IRS Publication 519 U.S. Tax Guide for Aliens for additional information.

NOTE:  Tax treaties may reduce or eliminate tax withholding. See the Tax Treaties information section to see if you qualify for this type of benefit. There are currently 54 countries that have treaties with the United States. International visitors MUST have a Social Security Number or an Individual Taxpayer Identification Number in order to take advantage of a tax treaty.

Contact International Services

If you have questions or require additional information, email: internationaltax@kennesaw.edu.

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