Tax Withholding

Standard Withholding Rates for Non-resident Aliens

Wages/Employment Compensation

• Employment compensation is taxed at graduated rates; employees of Kennesaw State University must complete a W-4 and a G-4 at the time of hire.

Scholarships/Fellowships

• F, J, M, and Q visas – taxed at 14%
• All other Visas – taxed at 30%

Honoraria, Independent Services Payments, Royalties, Awards, Prizes and other payments

• All Visas – taxed at 30%

See IRS Publication 519 U.S. Tax Guide for Aliens for additional information.

NOTE:  Tax treaties may reduce or eliminate tax withholding. See the Tax Treaties information section to see if you qualify for this type of benefit. International visitors MUST have a Social Security Number or an Individual Taxpayer Identification Number in order to take advantage of a tax treaty.

Contact International Services

If you have questions or require additional information, email internationaltax@kennesaw.edu.