Tax Compliance Requirements
In general, payments made to international visitors are immediately subject to US tax withholding. There are some exceptions to this general rule but international visitors should clearly understand that taxes may have to be deducted from honoraria, speaker fees and travel reimbursements. If an international visitor meets certain requirements, however, they may be able to benefit from tax treaty and other visa status benefits that reduce or exempt them from US taxation.
All business visitors should complete the Business Visitor Questionnaire (BVQ) prior to arrival at Vanderbilt University. Early completion of this form will allow for prompt payment as ITO will be able to complete the tax analysis process in a timely fashion.
Vanderbilt University uses secure online tax compliance software (“Windstar”) to capture the information required to determine the actual tax status of an international individual. Using the information provided in the Business Visitor Questionnaire, ITO staff will create a record in Windstar for all international visitors receiving payment. The information is then used to perform a tax analysis that will determine the tax status of the individual. The visitor will then be provided with a tax report and other forms that must be signed and returned to ITO in a timely fashion.
In addition to the forms generated by Windstar, ITO requires copies of the visitor’s immigration documents. The visitor will be provided with a list of the immigration documents required.
Additional immigration information for international visitors is available on our Business Visitors webpage.