Non-Resident Alien Tax Information

A non-resident alien is a person who is not a U.S. citizen or resident, and does not meet either of the following two qualifications for resident alien status: has an Alien Registration Card ("green card") or meets substantial presence test.

All non-resident aliens must have an Individual Taxpayer Identification Number (ITIN). No payments will be made without a proper ITIN. The IRS will issue an ITIN to an alien who does not have and is not eligible to get a Social Security Number (SSN). An ITIN is for tax purposes only. It does not entitle an alien to receive Social Security benefits or to change his or her employment or immigration status under U.S. law. To apply for an ITIN, individuals are required to file an IRS Form W-7 with the Internal Revenue Service.

CSUB is required by law to withhold taxes from payments to non-resident aliens for personal services. The applicable withholding rates are as follows:

  1. Federal taxes at 30%; and
  2. State taxes at 7% for payments totaling $1,500 or more.

Payments for personal services totaling $600 or more paid to a non-resident alien are reported annually to the non-resident alien, the Franchise Tax Board, and the Internal Revenue Service. Reimbursement for ordinary and necessary travel expenses (transportation, lodging, and meals) is not subject to federal and state withholding if an ITIN is provided and original receipts are submitted.

Prior to processing payments, all non-resident aliens are required to complete the non-resident alien questionnaire and provide the appropriate documentation as indicated on the questionnaire. In addition, individuals are required to meet with Nicole Bueno, Tax Accountant, in the Accounting & Reporting Office. To schedule an appointment, please contact Nicole Bueno at extension 2502.