Florida Gulf Coast University is required to withhold U.S. income tax at the time a payment is made to a nonresident alien or to a third party on their behalf. The following types of payments can be subject to U.S. income tax: wages, salary or compensation, payments to independent contractors, scholarships and fellowships, stipends, book allowances, living expenses, honoraria for guest speaker fees, prizes, awards, royalties, commissions, travel reimbursements and interest payments.

In order to determine whether or not U.S. income tax is to be withheld from payments you might receive, the University requires all foreign nationals to complete its 'Foreign National Information Form' and provide documentation needed to calculate the tax on these payments.  The amount of tax withholdings may be determined by tax treaties your country has with the US.

In addition, the University must file annual 1042-S information returns with the Internal Revenue Service to report amounts paid and withheld for each type of payments. A copy of this form is sent to the payee and an electronic copy is submitted to the Internal Revenue Service.  Section 6109 of the Internal Revenue Code requires that your SSN or ITIN be provided to associate and verify amounts reported to the IRS with corresponding amounts on your individual income tax return.  Therefore, the University must provide your taxpayer identification number with this information.

Accordingly, it is university policy to prevent disbursement of funds for which tax liability could be incurred without a valid federal SSN/ITIN on file, and to withhold at the maximum rate of 30% if the 'Foreign National Information Form' and supporting documentation is not provided.

If you do not have a valid Social Security number or Individual Taxpayer Identification number, you will need to apply for one from the appropriate government agency.  Please note, Social Security numbers may, or may not, be permitted for certain foreign nationals, as outlined by the Social Security Administration office.  However, if you do not qualify for a social security number, you should apply for an ITIN from the Internal Revenue Service.  You may obtain both the forms and information at the following websites:

• For Social Security Administration: http://www.ssa.gov
• For Individual Taxpayer Identification:  http://www.irs.gov
• For Treaty details and other Information:  Click Here

      We appreciate your cooperation and assure you that this information will be used in accordance with Federal law.

Social Security Number Policy Office of the Bursar

Based on Social Security Number (SSN) legislation the Bursar's Office at Florida Gulf Coast University may still collect and use SSN's on a limited basis.  Per F.S. 119.071(6)(b) SSN's can be supplied if it is necessary for the receiving agency to perform its duties or responsibilities.  The FGCU Bursar's Office may use SSN's for the following activities:

1. Florida Prepaid Billing
2. Third Party Billing
3. Third Party Collections
4. Student Tax Documents (1098-T, 1042-S)