Foreign Tax Issues
The Internal Revenue Service (IRS) requires that the College apply specific federal tax withholding and reporting rules to payments made to international students, staff and payees. For U.S. tax purposes, individuals are generally classified in one of the following categories:
- U.S. citizens
- Permanent resident aliens (i.e. green card holders)
- Resident aliens
- Non-resident aliens
The Accounting Office provides guidance and responds to questions concerning federal tax withholding and reporting of payments made to individuals who are neither U.S. citizens nor U.S. permanent residents using the GLACIER tax system. This is a service offered by the Connecticut College Accounting Office for the benefit of international students, scholars and visitors to the College.
The Accounting Office cannot advise individuals with regard to their personal tax situation, nor can we provide income tax return services, and we are not responsible in any way to assist you on income tax matters. The international individual should contact his/her tax accountant for personal tax advice.
Forms Found on CamelWeb
T-100 Statement for independent personal services performed for CC outside the U.S.
T-200 Statement for services performed outside the U.S. by a CC employee