Payroll wage payments. These people are subject to the same tax laws as U.S. citizens. Payments funded from foreign sources. If an activity is performed both in and outside of the United States, then the payment should be prorated between the two. The portion applicable to the activity performed in the United States is not excluded from the State Comptroller's rules.
Reportable payments are generally subject to tax withholding.
There is no withholding for qualified tuition and related expenses. Departments are responsible for identifying these payments and routing the appropriate paperwork to the Payroll Office for processing. The State Comptroller's payroll check production schedule will be used, instead of the normal vendor check production schedule. Depending on timing factors unique to payroll check production, it may take up to three weeks to produce a check for a nonresident alien. Departments are responsible for informing the nonresident aliens about the withholding requirement and the need to obtain an appropriate taxpayer identification number.