Introduction
The purpose of this web site is to provide University of California
personnel with up-to-date information and guidance regarding the rules and regulations
for making payments to nonresident aliens.
Although this site provides information regarding applicable
federal tax rules and regulations, it is not intended to serve as a complete
and definitive source of information for the tax treatment of payments made
to nonresident aliens.
This web site is for the exclusive use of the University of
California and its affiliates. It should not be used as an authoritative source
or reference guide by third parties.
Payroll Coordination & Tax Services welcomes your suggestions for this
web site.
 Please send e-mail
to:
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