Revenue Code section 1441 requires the University to withhold tax on
any items of income paid to any foreign national. The prescribed withholding rate is 30%. A reduced withholding rate
of 14% is available for individuals temporarily present in the United States as
a nonimmigrant under subparagraph (F), (J), (M), or (Q) of section 101(a)(15)
of the Immigration and Nationality Act for items of income which are incident to a qualified
scholarship. Additionally, certain countries have treaties that may lessen the
amount of withholding due. The University utilizes International Tax Navigator to determine the proper amount of
withholding, if any, that the University must remit to the Internal Revenue
International Tax Navigator maintains a secure online database called the Foreign National Information System ("FNIS") to collect and manage tax information for all international persons receiving payment from the University. All nonimmigrant students, scholars, or vendors employed by, enrolled in, or doing business with Ball State University are required to enter specific data pertaining to their immigration and tax status into FNIS.
Please note: Without submission of the required information into FNIS, University Tax Compliance is not in a position to verify an individual's tax status. In such instances, University Tax Compliance will automatically withhold at the prescribed 30% rate.
How to access FNIS:
When University Tax Compliance is notified of a pending payment via the FNIS Request Form, an e-mail containing the foreign national's FNIS username and password will be sent to the e-mail address listed on the request form.
How to use FNIS:
To log into FNIS, the foreign national will go to https://fnis.thomsonreuters.com/ballstate/. Before exiting the program the foreign national must print a copy of the Immigration
Status Data page which can be found by clicking on the View Data button on the
Step 6: Confirmation page. The printed and signed Confirmation page should be submitted via e-mail to firstname.lastname@example.org or via fax to 765-285-5519.
If assistance is needed using FNIS please contact us.