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.

Faculty and Staff International Students International Guests

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

Getting an Individual Taxpayer Identification Number (ITIN)

To apply for an ITIN please contact our local IRS office to make an appointment:

Internal Revenue Service
130 South Elmwood Ave
Buffalo, NY 14202
1-844-545-5640 (to make appointment)

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.

    Carlos Gallardo

    International HR Services

    Phone: 716-645-4430


  • Avatar of Steven Stich.

    Steven Stich

    International HR Services

    Phone: 716-645-4423


  • Amanda Brown.

    Amanda Brown


    International HR Services

    Phone: 716-645-4429


Related Forms, Links