Payments to Non Resident Aliens

Prize/Awards
Awards payable to non resident aliens are subject to federal tax withholding and reporting. Prizes and awards are sourced to the location of the payor (UGA) and are subject to 30% withholding unless a treaty exemption applies. Please attach the completed UGA Tax Information Form for Internationals along with copies of the recipient’s passport, visa, I-94 card and immigration document to the check request and submit it to the International Tax Coordinator.