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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.
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).
| Country | Income Code | Maximum Presence in U.S. | Exempt Wage Limit | Treaty Article | |
|---|---|---|---|---|---|
| Armenia | 16 | 183 Days | VI | ||
| Austrailia | 16 | 183 Days | 14 | ||
| Austria | 16 | No Limit | 14 | ||
| Azerbaijan | 16 | 183 Days | VI | ||
| Barbados | 16 | 89 Days | $5,000 | 14 | |
| Belarus | 16 | 183 Days | VI | ||
| Belgium | 16 | No Limit | 7 | Business Profits | |
| Bulgaria | 16 | No Limit | 7 | Business Profits | |
| Canada | 16 | No Limit | VII | ||
| China | 16 | 183 Days | 13 | ||
| Cyprus | 16 | 182 Days | 17 | ||
| Czech Republic | 16 | 183 Days | 14 | ||
| Denmark | 16 | No Limit | 14 | ||
| Egypt | 16 | 89 Days | 15 | ||
| Estonia | 16 | 183 Days | 14 | ||
| Finland | 16 | No Limit | 14 | ||
| France | 16 | No Limit | 14 | ||
| Georgia | 16 | 183 Days | VI | ||
| Germany | 16 | No Limit | 7 | Business Profits | |
| Greece | 16 | 183 Days | $10,000 | X | |
| Hungary | 16 | 183 Days | 13 | ||
| Iceland | 16 | No Limit | 7 | Business Profits | |
| India | 16 | 89 Days | 15 | ||
| Indonesia | 16 | 119 days | 15 | ||
| Ireland | 16 | No Limit | 14 | ||
| Israel | 16 | 182 Days | 16 | ||
| Italy | 16 | No Limit | 14(1) | ||
| Jamaica | 16 | 89 Days | $5,000 | 14 | |
| Japan | 16 | No Limit | 7 | Business Profits | |
| Kazakhstan | 16 | 183 Days | 14 | ||
| Korea (South) | 16 | 182 Days | $3,000 | 18 | |
| Kyrgyzstan | 16 | 183 Days | 15 | ||
| Latvia | 16 | 183 Days | 14 | ||
| Lithuania | 16 | 183 Days | 14 | ||
| Luxembourg | 16 | No Limit | 15 | ||
| Mexico | 16 | 183 Days | 14 | ||
| Moldova | 16 | 183 Days | VI | ||
| Morocco | 16 | 182 Days | $5,000 | 14 | |
| Netherlands | 16 | No Limit | 15 | ||
| New Zealand | 16 | 183 Days | 14 | ||
| Norway | 16 | 183 Days | 13 | ||
| Philippines | 16 | 89 Days | $10,000 | 15 | |
| Poland | 16 | 182 Days | 15 | ||
| Portugal | 16 | 182 Days | 15 | ||
| Romania | 16 | 182 Days | 14 | ||
| Russia | 16 | 183 Days | 13 | ||
| Slovak Republic | 16 | 183 Days | 14 | ||
| Slovenia | 16 | No Limit | 14 | ||
| South Africa | 16 | 183 Days | 14 | ||
| Spain | 16 | No Limit | 15 | ||
| Sri Lanka | 16 | 183 Days | 15 | ||
| Sweden | 16 | No Limit | 14 | ||
| Switzerland | 16 | No Limit | 14 | ||
| Tajikistan | 16 | 183 Days | VI | ||
| Thailand | 16 | 89 Days | $10,000 | 15 | |
| Trinidad & Tobago | 16 | 183 Days | $3,000 | 17 | |
| Tunisia | 16 | 183 Days | $7,500 | 14 | |
| Turkey | 16 | 183 Days | 14 | ||
| Turkmenistan | 16 | 183 Days | VI | ||
| Ukraine | 16 | No Limit | 14 | ||
| United Kingdom | 16 | No Limit | 7 | Business Profits | |
| Uzbekistan | 16 | 183 Days | VI | ||
| Venezuela | 16 | No Limit | 14 |
Tax Form
Submit completed form to your sponsor.
