Taxes For International Students, Scholars and Guests

The University at Buffalo is proud of its traditions of academic excellence and for having one of the most diverse academic communities in the United States. UB offers you assistance from state-wide experts to manage your international employee or guest needs.

Tax Preparation Application Available

International students and scholars can use the UB-provided application Sprintax to prepare federal (U.S.) tax returns at no cost.

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International Guests — On this Page

International Guests

Welcome to UB — a premier, research-intensive public university dedicated to academic excellence. Visitors like yourself are part of the reason we have achieved this reputation.

For business purposes, we consider you an international guest at UB if you meet the following criteria:

  • NOT employed by UB
  • At UB for nine (9) or fewer days

Receiving Payment From UB

Your UB sponsor submits a voucher requesting payment for you. You must have an Individual Taxpayers Identification Number (ITIN) or a Social Security Number (SSN) to receive payment.

Getting an Individual Taxpayer Identification Number (ITIN)

Apply for an ITIN if you are an international student or guest:

  • Who does not have a U.S. Social Security Number (SSN)
  • Would like to use a scholarship or fellowship (contractor) treaty exemption

Contact UB’s Certifying Acceptance Agent for an appointment to:

  • See if an ITIN is required
  • Whether you are eligible for an ITIN

UB’s Certifying Acceptance Agent

Carlos Gallardo

Certifying Acceptance Agent

International HR Services

Phone: 716-645-4430

Email: cg36@buffalo.edu

A Certifying Acceptance Agent

· Is authorized by the Internal Revenue Service (IRS) to assist foreign nationals to apply for an ITIN when they are not eligible for a SSN

· Is authorized to submit an Individual Taxpayer Identification Number Application Form (W-7) on behalf of an applicant without having to furnish supporting documentary evidence

· Facilitates the application process and issuance of ITINs to foreign individuals

Federal Taxes for International Honorarium Recipients

Honorarium recipients (or contractors) at UB are required to pay federal taxes on all or a portion of their income and may have different requirements and regulations than a U.S. citizen.

Federal Taxes

Honorarium recipients do not have to file a federal witholding form (W-4) or a New York state withholidng form. UB taxes recipients at 30% unless an honoraria treaty stipulates otherwise.

Honorarium recipients are also not taxed for Social Security and Medicare Tax (FICA).

Tax Form

Submit completed form to your sponsor.

Contact an Expert

Carlos Gallardo

Certifying Acceptance Agent

International HR Services

Phone: 716-645-4430

Email: cg36@buffalo.edu

Amanda Brown

Manager

International HR Services

Phone: 716-645-4429

Email: amandab@buffalo.edu

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