Tax

There are no simple answers to this question. Cornell must withhold taxes on all payments to nonresident aliens unless the payment is exempt under the Internal Revenue Code, a tax treaty, or as foreign source income.

Nonresident aliens are exempt from U.S. social security payroll taxes, also known as Federal Insurance Contributions Act (FICA) taxes, but resident aliens are subjected to these taxes.

Note: FICA and Medicare taxes apply to wages and self-employment income, not fellowships.

Yes. Life in the U.S. is very complicated without a tax ID number.

Visit the Office of Global Learning's website for help Applying for a Social Security Number (SSN) or Applying for an Individual Taxpayer ID Number (ITIN).

"Nonresident alien" and "resident alien" are two different tax classifications, unrelated to immigration.

All foreign nationals as U.S. tax laws are complicated. It is the individual's responsibility to comply with U.S. tax laws. The University Tax Office cannot act as an adviser to individual taxpayers.

Note: Cornell's Office of Global Learning hosts a tax seminar each spring for foreign nationals.

The following table outlines what types of payments (e.g., awards, loans, etc.) are considered taxable income.

You can obtain information and worksheets from the IRS and New York State to help you evaluate whether you need to pay quarterly estimated taxes to cover your liability.

There are no simple answers to this question. The withholding requirements vary depending on the type of payment. The following table details what payment types are subject to withholding.

Note: It is possible for a payment to be exempt from holding requirements and still be taxable to the recipient.

Yes. However, you must be enrolled as a half-time student to be eligible for the student FICA exemption.

It depends on your student status, as well as the type of payment you receive. The following table outlines exemption eligibility by payment type.