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Payments to International Visitors and Sponsored International Employees

Welcome to Georgia College!

Please note that payments made to international visitors and sponsored international employees must follow a general rule from the US Internal Revenue Service (IRS). Section 1441 of the IRS Code states that all withholding agents in the U.S. are required to withhold federal income tax from all payments made to or on behalf of a nonresident alien. In addition, other regulations mandate that the withholding agent report all such payments to the IRS. As you may know, there are some exceptions to this general rule if a visitor/employee meets certain requirements.

Therefore, Georgia College, as withholding agent, must follow IRS regulations. In order to assist this process, GC has purchased GLACIER, a secure online tax compliance software application. This software will assist the GC Budget Office in reviewing and determining each payment’s tax liability and reporting requirements. For this reason, we require each visitor and sponsored employee to complete an online questionnaire/form (see link below, “GC Foreign National Information Request”) and provide us with copies of immigration documents. This information will assist us in performing a tax analysis through GLACIER which will determine the tax status of the individual. After this is performed, we will be able to provide the visitor/employee with forms, additional required documentation and information on tax status. It is highly recommended that a completed GC Foreign National Information Request form be submitted to our office prior to arrival (if visitor) and/or prior to their first paycheck (if employee).  This will allow our office to provide the information to all parties in a timely manner for prompt payment.

For more information regarding payments to international visitors:

Detailed Information on Payments to International Visitors

Related documents:

Employment & Payment Restrictions (doc.)

GC – Foreign National Information Request (excel)

GC- Honoraria Eligibility Certification (doc.)

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