The passage of the Tax Reform Act of 1986 imposed certain withholding and reporting obligations on institutions making compensation and scholarship/fellowship payments to non-United States citizens. It is the responsibility of the Human Resources Office to collect the necessary information to allow for the appropriate tax treatment.

An NRA employee may be exempt from certain taxes based upon a tax treaty between the U.S. and the employee's country. It is our intent to allow exemptions based upon tax treaties whenever possible, provided the employee files the necessary information with the Human Resources Office annually.