ࡱ> LNKq` 'bjbjqPqP A::' 2 2 2 2 $V Ujv ( q q q kmmmI$h'"hnO "q nn n.  knk:,K j s2  _ %0UR" "K"Kq  r \ q q q  q q q UnnnnD2 2  WESLEYAN UNIVERSITY Office of Financial Services  North College 237 High Street Middletown, CT 06459-0241 (860) 685-3502 Fax (860) 685-2814 Date: December 14, 2005 To: Administrative Assistants, Faculty, Graduate and Undergraduate International Student Offices From: Nate Peters and Christine Rodrigue Re: IRS regulations regarding the taxability of payments to international students Any payment, including a reimbursement, made to an international student present in the U.S. on an F or J visa, may be subject to 14% federal withholding tax and reportable to the IRS. Scholarships and fellowships are defined in IRS Publication 970. Generally, a scholarship or fellowship is an amount paid for the benefit of a student to aid in the pursuit of studies or research. A payment to an international student, nonresident alien, can only be categorized in one of two following ways: A qualified scholarship Includes only tuition, required fees, books, and supplies and is not subject to withholding or reporting or, A nonqualified scholarship - Includes all payments other than tuition, required fees, books and supplies and is subject to 14% withholding and reportable to the IRS Please remember that all international individuals are treated differently than U.S. citizens, permanent residents and resident aliens by both the USCIS (formerly INS) and the IRS. Please keep this in mind when requesting an international student to perform a specific financial related activity. It is important not to place a student in a situation where a payment may be interpreted as a non qualified scholarship or benefit. We realize that the international students ɫƵ are a vital part of our community. While we do not want to impose strict regulations on students, it is our obligation to abide by governmental regulations and to protect the University from adverse immigration and financial implications. For instructions regarding the submission of a voucher to reimburse or pay an international student, please see the Foreign Tax Issues FAQ on the Finance website:  HYPERLINK "http://www.wesleyan.edu/finance/financeDept/index.htt" http://www.wesleyan.edu/finance/financeDept/index.htt Do not hesitate to contact Christine Rodrigue,  HYPERLINK "mailto:crodrigue@wesleyan.edu" crodrigue@wesleyan.edu or x3502, with any questions you may have.  1   [ \ ] ^ m o u v y Ʋέznz_zSzDzh3hWCJOJQJaJhCJOJQJaJh3hNCJOJQJaJh!aCJOJQJaJh3h)%CJOJQJaJhe?CJOJQJaJ h:q56 h-56h-h-56 hs0g5'jhs0ghs0g5CJUmHnHuhs0ghs0g5 h-5 hs0gCJ hs0g@ hs0g@CJhs0g@TB*CJ5phhs0g@TB*CJ5ph   9 \ ] ^ v  Y Z   O P  & FgdN3gd 0^`0gd `^``gdWgd- $dN $H^Ha$'   ) [  # $  ! " 3 ? N O k r w  ָָǸ~nhBnhBn>*CJOJQJaJh3hN3>*CJOJQJaJh3hlCJOJQJaJh3hN3CJOJQJaJh3CJOJQJaJh3h|JCJOJQJaJh3h3CJOJQJaJh3h)%CJOJQJaJhCJOJQJaJh3hWCJOJQJaJ(  A } 7/1[\]DFG~oY+jhh3CJOJQJUaJh3h3CJOJQJaJjh3CJOJQJUaJhBnCJOJQJaJhlCJOJQJaJh3CJOJQJaJh3h( CJOJQJaJh3hlCJOJQJaJh3hN3CJOJQJaJhBnhN3>*CJOJQJaJhBnhl>*CJOJQJaJ" 23]^ !'gdl & FgdN3 GH}~ !%'ƶƠƃteZVhs0gh3hs0gCJaJh3h( CJOJQJaJh3h3CJOJQJaJhBnCJOJQJaJ hh0JCJOJQJaJ+jMhhCJOJQJUaJjhCJOJQJUaJhCJOJQJaJh3CJOJQJaJ hh30JCJOJQJaJjh3CJOJQJUaJ2&P:p3/ =!"#$% nX<2iϽ[3PNG  IHDR itEXtComment̖PLTE675704142547.5/508(3*4+4,6-(5*6-."2$301/2032 323  83/72.-)&50-61.J?9<51SDVF?RC=PBﴡPNRQIL?J=LMMH=I>I=J>J?LB9D:E9@;A;:6;8=976%""̟񖖖ĶĴʴʴʴɷɷɳٳٳٰǴǴDZڴڴڱ𳦳ܴܴܳ۳۳۳ճճձϲϲϱҳҳҶٶٶٰ䰪>>><<<;;;888777555222000...,,,+++((('''%%%"""!!! {B@bKGD cmPPJCmp0712HsFIDATx^{\[}.eBi4U隵f]#l-m.>n隵ҭ֬=B$ˀ1c 0b+ױ ? c<{;ܫйC6};߹7_r/ ZYdY:K08P!d\}׬C½~|}?'O x3ջޙqYoJ[ BRq* 5έmvqw(ם `G&8> -IY h;+KfmIxZv &y #l5.ML\^+ MOLL]҉hEj*h@iOaB k\ƹ8;]2NˊXrq{\و~㾁VM.tYV-ٶ.iDB*gTNsoTr-o:][ 7)>*(?|3R82t"6V"q4TW| G-rBqa]?E5m;+1g4 wS悦+xkN޷iڠq]0c<&50X#z78)ma_krB:5q {^f\65L8Nte 4m3MN c<_FelBgD:҆A)<X29^"]37,B#Fo>I@6D=g=\AGILޖ9{OCs1$gq|5M@wYL楳!Fȏsf'_e ^SET<`AQpy#&tfGl!eCj'"zbCv,~Ҏa^јUJvq–jQ51ԉjl-AM Ape[ݨ\1&p!5K!FBLے-)zXeMk,c3g)h_:K㖴ܨ~VG~/}]uwr&Ox|.nTJ34=â=ZPASTNs閭,TƕnXZWbbQJ=p75:aqZpvH ( f8ۘn3͊uלdjBӉ7SBHk o:@^. U2^( p-8qq5(W0.ye²5,/9&;aUB xALٚ6ݪUz4+E%$r(drܕ-m ans=ZhF*w/X?N|0.݊!׸Z )e g?*'1_8яjpɱ\d=.قb8é4NCŔԊZ eKsRrt$})H tv#M1b|JүD2T֙N})}>dbNJ&=A5 /k3'Ȇd h܊tF܃)iQ|z98H"x4ഔF)bIeۈc6Ź{\ǽ4T)YZ\%.é5!F7ڐ:\ϵgZWM;_*};C+kW@} w{ꚤE4i6Dg[[OW1r*".G %6ܬK%&_x|%5z8%MցԬ&l/ y]P$N['( @R*_.Qq@]* SwrjfG_,E[c !myt®8~vrWq gNN%8}5sDN?:>8gڧw(`3nT8Ž7(ȉ8ީZ)Ű<3EGmF\V7)BNq*gxGϨ76d6^]oo@' CMz>rkdE:nTU+JuHyRt2z ye[_@d!|UrDE(Fu1WQSއG.WrHK"2?ZW[܍WO6 W\ch;%{XuKi=:ZoAiʵhQZGk+}p3E-ܑU5|jW|oRSb.T(bYjNAN'+j]ifJmvR)3gytoCb!15G22 EéN ,߿(q@v-CNy#@3`+u-SxX =h.n DMm\eܕcz+$tyD݈*ˁv@sٙvN/04'Œǰlbq.pK"sp>/N!ƽ|t? |M-SD^j>!=Y sQ%JhƛbAD g.D@hB5VZ p]o5i:5zjQx<-8]Щ)k\ԯH3SU6X ~vO j!ڽj 9<~ifܷɔ.QQ 8!`N=ޓ,c +֓8=TaIV}^CWx!MoVu P\c!"!z\nPȩSqblkR:8 DODtRjEބjc(ppk`"O"57؈EZ(hs"`&| _ElRcKa ^!-%mC+Z! 璻|kPܶZ_rWwo CKz삺krg>w#pD0_Bkp`I1BWO5^72Ov3ugrZ8!]Ǿc'q\װr>AӅVҚIFmVօQMUn*WԣH}9-*=c*xZʇ‰gQTD%`JxVဩNΉL\kV㴨"Q^=P5NDhr> {Q80]d.ΡQKْ-U:EDv U0uhvlyRKutym #vSk ųqe*b C:,fs3g)@d?WqϿ|jF>0< O۬/% 6_-;cOk³+68_LTS =gRXXS0q7ƩYPg'9fŏӶt2ZJU67mqcrpi[YHrrp`cB8FCN#-c8e_{?`GmÁ%l, N>.E9Y8ijӺx¢,~̊˒ܱ< p?[B8o~ˬx ^,YXXpp? 88tiXGLY̶jtIZ.Z?vХiˆ58$_֤`[[N; +Kϙ(m-7\ϺҁY.&Rkbvf8ThS&Zgeq(,~E l4ynP8 )ñ2^!?AG:P,gM9NI` CB!}i4ԣ>]TK[+8RW'?ZQ7ިݡ >c7ð!ݧ=ߥ8!QX{'L.(8#l^*m&Bf_qC*F`N:d!T٤5֧( mϠ%\ڧN(-wF1W80ɱAQnRH۟41M.8UoBA!J!؂΃.IiC8nuĉyƺf?ہ/ߟ~5 ;1S C74H罣BeĘ ces:Rj38f:$}D@tp];%i{VX'Cn*\JhqC8Xg3!;=0Ȧ8C."5"Uq<.6#Yo;&LM)9㣹Y?C?䋻 * }+mLv8l~椃~x& }JQGpB^s%YN7|̨v}o3R7b,->6 M[9)=G?v GcġYL׃$Zr E(%n}ʹiiqoS}Ҥ!=d|8d&Y4 Ҽ 1}rz:g>8F#$iT(q`fg45Dvb|^֟t8yzI=8 ckZ{(i+ ٱ{ipߌIS>L2I;V {2$#.դR܇{+8gө̕ hD@5AXv럥s _K3Mn m|D4n&zqW(ۖF'E\k"a>جzRx&3ˬuc_${{9Mq^EԌ&>3PDXR6`ޢgx814Js;V} r5˖Њ?k:?L4pgl((a=Nw es{~)\&8k7Wi2!qLDCT=>N{[euR6pQ;wn;q-eoYA>vEkc=;8߲eja9|&})[8~i;t_*aQ\Q.55) Twz6}%< úW"PMN#kW;Y߂+ 1,tuY"bq{5s5C5ki,l T[\dE[p3mMh+D&5Y2,pD f]Mq =&c C:@]Oڛ `mmTi;6q &6["z~s"j&4$&҄:bxnc 3 i1o$xA'f>&6%zҍŁ]; X6u~͹ghEx} > n<*ٜR,dXtm}v`u!cjvN[±_0?6Xi}IENDB`MDyK 6http://www.wesleyan.edu/finance/financeDept/index.httyK lhttp://www.wesleyan.edu/finance/financeDept/index.httDyK crodrigue@wesleyan.eduyK <mailto:crodrigue@wesleyan.edu8@8 Normal_HmH sH tH <@< Heading 1$@&6CJ@@@ Heading 2$@& 6@CJDA@D Default Paragraph FontViV  Table Normal :V 44 la (k(No List :B@: Body Text CJOJQJ6U@6 r9| Hyperlink >*B*phHH Z Balloon TextCJOJQJ^JaJ' " 9\]^vYZOP23]^   ! ) 00000000000000000000 0 0000000000000  G'  ' '  G } ' XXl,b$X<2iϽ[34"@4(    c jA. `colorshield^R`T^R`TB S  ?' !z@ ̌I#͌I!ΌI,|#όI!ЌI<"ьI_%ҌI"ӌI$8"ԌId)ՌId"֌I%*.)   (,88)  :*urn:schemas-microsoft-com:office:smarttagsStreet9*urn:schemas-microsoft-com:office:smarttagsState>*urn:schemas-microsoft-com:office:smarttags PostalCode;*urn:schemas-microsoft-com:office:smarttagsaddress9 *urn:schemas-microsoft-com:office:smarttagsplace8*urn:schemas-microsoft-com:office:smarttagsCity= *urn:schemas-microsoft-com:office:smarttags PlaceType= *urn:schemas-microsoft-com:office:smarttags PlaceNameB*urn:schemas-microsoft-com:office:smarttagscountry-region Ps    ) CL) 3[]ccmoy66hh (//\ ! ! & ) ) -dkVehO|ʹ^`o(. ^`hH. pLp^p`LhH. @ @ ^@ `hH. ^`hH. L^`LhH. ^`hH. ^`hH. PLP^P`LhH.h ^`hH.h ^`hH.h pLp^p`LhH.h @ @ ^@ `hH.h ^`hH.h L^`LhH.h ^`hH.h ^`hH.h PLP^P`LhH.O|-dk                  ?>W+ ( N3ZP"$ K$3-{0B1X3A 9e?AT@Z2KPNj{^!a czfs0g!ejzvr9|):qBn-_oZpdbty' |Jl`lkM//IgsN-32H u);))%F) @HP LaserJet 5000 Series PCL6Ne01:winspoolHP LaserJet 5000 Series PCL6HP LaserJet 5000 Series PCL64C odLetter DINU"4\>}3 HP LaserJet 5000 Series PCL64C odLetter DINU"4\>}3 $ $ $ $ ' @@UnknownGz Times New Roman5Symbol3& z ArialK@Palatino Linotype1FAndy5& zaTahoma"Ah2Frf:f!24d" " 2QHX(?!ej2WESLEYANG. Ravishanker crodrigue  Oh+'0 $ D P \ ht| WESLEYANG. Ravishanker Normal.dot crodrigue8Microsoft Office Word@L@ڵM@B~@b՜.+,D՜.+,T px  ɫƵ"   WESLEYAN Title\ 8@ _PID_HLINKSA {Tmailto:crodrigue@wesleyan.edu7R 6http://www.wesleyan.edu/finance/financeDept/index.htt7  "#$%&'(*+,-./0123456789:<=>?@ABDEFGHIJMRoot Entry Fp=OData !1Table)"WordDocumentASummaryInformation(;DocumentSummaryInformation8CCompObjq  FMicrosoft Office Word Document MSWordDocWord.Document.89q