PAYMENTS DO NOT HAVE TO BE MADE IN CASH OR MADE DIRECTLY
TO THE INDIVIDUAL TO BE CONSIDERED INCOME
Payment Type & NRA Withholding Amount
| Income Category |
Description |
Type of Payments |
Withholding Amount |
| Compensation (Dependent) |
Employee services
(student worker, graduate assistant, faculty,
staff) |
Wages,
Salary,
Travel Payments
|
Graduated tax withholding + additional "non-cash"
amount to total wages earned per bi-weekly pay period* (based
on single marital status + 1 exemption**) |
| Compensation (Independent) |
Independent contractor services |
Consulting Fees,
Guest Speaker Fees,
Honoraria,
Travel Payments
|
30%
|
| Scholarship/Fellowship |
No services required; independent educational activity |
Tuition,
Room and Board,
Stipend/Living Allowance,
Travel Payment,
Books/Supplies
|
|
| Royalty |
Passive income for use of intangible goods |
Royalty
|
30%
|
| Other income |
No services required; no specific recurring criteria |
Prizes,
Awards
|
30%
|
*In certain cases, individuals from Canada, Mexico,Japan,
Korea, American Samoa, the Northern Mariana Islands and students
from India may
be eligible for additional withholding allowances.
**The additional "non-cash" tax withholding amount per bi-weekly
pay period offsets the standard deduction, which NRAs are not eligible
to claim on their W-4/MW 507.
|
