Federal

All payments made to international short-term visitors will be taxed at 30% for federal withholding.

See Income Tax Treaties for information on tax exemption.

State

Currently, Whitman College is not required to withhold state tax on payments to short-term visitors.

FICA

International short-term visitors are exempt from FICA tax on all non-wage payments.

Foreign Source Income

Independent contractor payments that are made to nonresident aliens for services performed outside the United States are not subject to federal income tax withholding. This exclusion applies only for services (1) performed in a foreign country (2) by an individual who is not a citizen or resident alien of the United States. The services are considered to be "sourced" in a foreign country and, therefore, are not subject to federal income or employment tax withholding.

Individuals who perform services outside the US borders do not need an SSN or ITIN. Individuals who perform services outside of the US should provide the department with an invoice stating the following:

1. Where the work was performed
2. When the work was performed
3. The type of work performed
4. The expected compensation for the work performed