Director of Accounts Payable

Foreign students and scholars do not have the same tax exemptions as U.S. students and employees.  Most foreign student and scholar income is subject to withholding. The I.R.C. requires a determination as to whether or not the foreign person is a nonresident alien or a resident alien.  The test is not the same as for immigration purposes.  Resident aliens are subject to the same withholding and filing requirements as U.S citizens.  For tax purposes, a person is a resident alien if they are a lawful permanent resident of the U.S., i.e., they have a green card, or they meet the substantial presence test.  This is met if the person has been present in the U.S. at least 31 days during the calendar year and 183 days in total during the current year and the two preceding calendar years.  The number of days in the current year are counted in full, while the number of days in the first and second preceding years are counted one-third and one-sixth respectively.  Students on an F, J, M or Q visa are able to exclude days or presence in the U.S. for the substantial presence test for a period of five calendar years.  Teachers or trainees on a J or Q visa may exclude days of presence in the U.S. for two calendar years.

The Director of Accounts Payable processes all honoraria, including those for foreign scholars. The Director of Accounts Payable ensures that the form is complete, and that information on tax treaties is included.