US and State Income Taxes
International employees will be subject to the appropriate U.S. and state income taxes
unless a tax treaty benefit applies or an exemption is available in US or state law.
We will work with you to make sure the appropriate withholding rates are applied to
Tax Benefits for Internationals
There are often tax benefits associated with income tax treaties between the U.S. and foreign countries. Find out if any of these benefits apply to you.
The Foreign National Tax Information Form [pdf] is used to verify the visa and residency status of foreign nationals working at USC and determine tax treaty eligibility. Complete the form and bring to the International Payroll Office.
You should submit the form to the Payroll Office before beginning employment or as soon as possible after you have begun working for the university.