Foreign nationals who are hired by SMU should complete an Alien Determination of Residency Form ("ADR") and submit the form (with requested supporting documentation) to the Foreign Nationals Office for tax residency status review.
Income Tax Treaties
The United States has income tax treaties with a number of foreign countries under which residents of those countries are taxed at a reduced rate or are exempt from U.S. income taxes on certain income from sources within the U.S. A nonresident alien employee may be eligible to claim tax treaty benefits directly through SMU but, unless/until that process is completed, compensation income is subject to regular withholding. A foreign national hired by SMU as an employee can inquire about tax treaty benefits through SMU’s Foreign Nationals Office. Additional information is available from the IRS website:
Income Tax Treaties from A to Z