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Withholding Rate and Income Code for Participant Support Payments to Foreign Students
March 12, 2025
Q. Our university is preparing to issue several participant support payments to foreign students, none of whom claimed a tax treaty or another way to reduce withholding rates. These participant support payments are for the participation in a study held in the U.S., making the payments U.S. sourced.What would be the appropriate withholding rate and income code for payments such as these?
A.
(Answered by IOFM's third-party tax expert)
Please take a look at this prior article in IOFM's Ask the…
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