SDSU Research Foundation is committed to ensuring full compliance with state and IRS withholding and reporting requirements related to nonresident alien employees. The payroll department uses Thomson Reuters ONESOURCSE International Tax Navigation to help with the proper determination of U.S. tax residency, FICA tax withholding obligations, income tax withholding obligations, tax treaty benefits, and tax reporting obligations.

*Note: Documents in Portable Document format (PDF) require Adobe Acrobat Reader 9.0 or higher to view. Download Adobe Acrobat Reader