The University of Missouri is required to comply with U.S. Federal Tax Law when making payments to or on behalf of non-citizens of the United States. Many international students, research scholars and visitors come to UMSL, and most are "nonresident aliens" for tax purposes. Individuals who are deemed to be "nonresident aliens" for US federal income tax purposes are subject to tax under IRC Section 1441. In general, all income paid by the university/agency to a foreign person, or to a third party on behalf of the foreign person, is taxable UNLESS the income is:

(1) exempt from tax under the provisions of an income tax treaty between the U.S. and the person's country of residence (see Tax Treaty)
(2) exempt from tax under a Code provision, or
(3) is "foreign source" of income.

These tax laws are complex and can be very confusing to the foreign national and/or staff person responsible for complying with the regulation. The NRA Tax Specialist is available to help you understand some of these confusing tax issues whether you are the international student, scholar, or visitor receiving a payment, or the faculty/staff attempting to make a payment to a non-citizen.

Please use the links below to locate information for your tax needs.

General Information Covering:

A. Different types of taxes
B. Definition of Nonresident Alien
C. Substantial Presence Test
D. Tax Treaties
E. Employment and Hiring Procedures on UMSL campus
F. Social Security Numbers (SSN) and Individual Taxpayer Identification Number (ITIN)
G. Taxes on scholarship and prize awards
H. Filing tax returns
I. Reporting Requirements for Dependents
J. Social Security Tax Exemption

Foreign Visitor Tax Guide

Tax and Employment Procedures for Departments

Assistance with Filing Tax Returns (including Tax Workshop Schedule)

Tax Glossary

Important Dates and Documents

Tax Forms



Jim Webb

Nonresident Alien Tax Specialist
362 Social Science & Business Building
University of Missouri-St. Louis
One University Blvd
St. Louis, Missouri 63121-4400

Phone: 314-516-7298
Fax: 314-516-5636
Office Hours: M-F 8:00 AM to 5:00 PM