Any payment being made to a nonresident alien requires special attention and handling.
Below is a summary of the requirements for paying a nonresident alien. In addition, all payments are subject to federal income tax withholding unless they are specifically exempted by either U.S. tax law, or by an income tax treaty. The 1042S is the annual tax form that is used to report payments and tax withholding to nonresident aliens. Temple University is committed to ensuring full compliance with the tax laws. The reporting and taxation requirements of nonresident aliens are very complex.