Foreign National Taxation Services

The Internal Revenue Service (IRS) requires that the University of Virginia apply specific federal tax withholding and reporting rules to payments made to international students and scholars. For U.S. tax purposes, individuals are classified in one of the following categories:

1. U.S. citizens
2. Permanent resident aliens (i.e. green card holders)
3. Resident aliens (for tax purposes)
4. Nonresident aliens (for tax purposes).

The office of Human Resources Compliance and Immigration Services (HR-CIS) provides guidance and responds to questions concerning federal and state tax withholding and reporting of payments made to individuals who are neither U.S. citizens nor U.S. permanent residents. This is a service offered for the benefit of international students, scholars and visitors of the University of Virginia. Our office works with the international students, scholars or visitors to determine the individual’s residency status for tax purposes and to determine the proper federal income tax and FICA withholding.

The office of Human Resources Compliance and Immigration Services (HR-CIS) cannot advise individuals with regard to their personal tax situation. The international individual should contact his/her tax accountant for personal tax advice.