Handbook of Business Procedures
Date published: Dec. 2, 2010
Last revised: Dec. 2, 2010
Issued by: Tax Services
12.5.7. TAXES FOR NONRESIDENT ALIENS
International visitors must have a mandatory 30 percent U.S. federal income tax deducted from any non-payroll payment for independent personal services performed inside the U.S. In limited cases, this tax may be avoided with a treaty benefit application. See Treaty Appointments.