Tax Withholding and Tax Treaties
Income
If you will be earning money from Emory, your first paycheck will most likely be given to you at the end of the first full month. You will want to be prepared to handle your expenses on your own until you actually receive payment. Also, keep in mind that the amount of pay actually received for work in the U.S. (NET income) will most likely be less than the amount originally offered as a salary (GROSS income) after taxes, fees, and insurance costs are deducted. The amount of the pay could be reduced by approximately 1/3 of the original amount, depending on tax treaties and other factors.
Taxation on U.S. Income
All foreign nationals receiving income from U.S. sources are subject to special U.S. tax withholding and reporting regulations. Any international visitor/employee in H1B, TN, or O-1 status, or in J-1 status and who is receiving any type of remuneration from Emory University for services offered, must make an appointment to meet with the Emory University Nonresident Tax Specialist (Mary Chenault; call 404-727-7889 or 404-727-6080) who will determine tax treaty benefits. This will allow the University to make the appropriate decisions regarding U.S. tax withholding and reporting for any payments made to the individual.