Nonprofit Industry

The trusted resource for nonresident alien taxation

Hundreds of educational organizations, research institutes, museums and art institutes rely on ONESOURCE Nonresident Alien Taxation software and education to comply with U.S. and tax treaty regulations when making payments to foreign national students, employees, professors, lecturers and researchers.

Nonresident International Abstract

Comply with the IRS rules for payments to foreign nationals

Although foreign nationals who are in resident alien status for federal income tax purposes are taxed like U.S. citizens, special IRS tax rules apply to payments to foreign nationals who are in nonresident alien status for tax purposes. Special withholding and reporting rules also apply to U.S. source income payments to foreign entities.

The United States has treaties with over 60 countries around the world, which may reduce or eliminate federal tax withholding for foreign nationals and foreign entities from a treaty country that meets treaty conditions and provides the proper paperwork prior to payment.

Understanding the complicated IRS rules and treaties that make some countries exempt from federal tax withholding, or the conditions and paperwork required to reduce or eliminate those withholdings can help you increase efficiency and reduce risk of fines, penalties or incorrect withholdings. ONESOURCE Nonresident Alien Taxation helps your institution or organization manage payments to foreign nationals.

Join the hundreds of universities, colleges, technical institutions, conservatories, museums and art institutes that have improved NRA compliance and avoided penalties with ONESOURCE Nonresident Alien Taxation software.

Features and benefits

ONESOURCE Nonresident Alien Taxation software and services for the nonprofit industry:

International Tax Navigator:

  • Determines U.S. residency
  • Analyzes international tax treaties
  • Determines proper withholding rates and exemptions
  • Processes forms 1042/1042-S
  • Collects data online with the Foreign National Information System
  • Interfaces with major ERP systems
  • Provides expert hands-on training and support

Foreign National Tax Resource:

  • Provides a one-stop resource for foreign national tax information and return preparation
  • Completes Forms 1040NR/1040NR-EZ online
  • Includes an extensive tax library

Contact us

Learn more

Take the guesswork out of a complex process with this proven, cost-effective solution:
International Tax Navigator

Learn why our Foreign National Tax Resource is the total solution for you and your foreign national students, researchers and employees:
Foreign National Tax Resource

Get an overview of how income tax treaties reduce U.S. income taxes and the administrative rules which employers, payers and taxpayers must follow to claim treaty benefits:
Tax Treaty Benefits for Workers, Trainees, Students and Researchers

Don’t miss the opportunities—and pitfalls—that these special tax laws present:
U.S. Taxation of J-1 Exchange Visitors

What you need to know about compensating foreign nationals:
Ten Rules of Paying Foreign Nationals

Tax expert Paula Singer, Esq., shares important considerations about the federal withholding and reporting rules surrounding compensation for foreign nationals:
NRA Withholding and Reporting on Payments to Foreign Nationals

Understanding and correctly applying all the rules and procedures for making wage payments to foreign employees is more important now than ever before:
Organizations with Foreign Employees Face Compliance Challenges


“We started with our [Tax Navigator] software in 1999. What a great product! The product has been very reliable and easy to learn to use. The technical support is very good at trouble shooting any problems, and giving the solutions I am very pleased with how incorporating this product has helped us streamline the paperwork involved with processing our International students/visitors. As far as issues, the tax help support has been outstanding. Very helpful, questions are answered very timely.”
Marianne Rees
Director of Payroll
Bradley University

“I’m using [the Tax Navigator] system and I have been pleased with how much easier it has made my life. Plus I find the support folks to be very patient and helpful, and they have helped me find and deal with some inherent flaws in how we were dealing with NRA issues here that I never thought of.”
Linda Myers
University of Nevada-Reno

“One unanticipated benefit of the Tax Navigator interface with Banner HR is that I receive records for import into Tax Navigator as soon as the employee information is available in Banner. Previously, I did not know that I needed to enter information into Tax Navigator until an employee came to my office with their travel documents. This usually led to a mad scramble to get all the information in for the first payroll of the year. Now, the interface enables me to have a ‘heads up’ as to what employee information I should be requesting ahead of the payroll itself, saving time and aggravation.”
Anne Wheeler
Miami University

“I’ve been using [Tax Navigator] since ’96. I couldn’t live without it!”
Christina Lapel
Missouri State University

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Related products


International Tax Navigator

A powerful software solution for NRA tax and treaty analysis.

Foreign National Tax Resource

Online 1040NR/NR-EZ software and answers.