Income Earned Outside the U.S.

This information does not apply to UT employees located in the U.S.

Employees that are working for The University of Texas at Austin and are located outside The United States may sign and submit a Statement for Services Performed Outside the United States. This document is used to ensure that U.S. income taxes are withheld and reported correctly, per IRS rules.

  • Income earned outside the U.S. by Nonresident Aliens for Tax Purposes is not subject to federal withholding tax and should not be reported on the Form W-2.
  • Income earned outside the U.S. by Resident Aliens for Tax Purposes, Permanent Residents, and U.S. Citizens is subject to U.S. taxation and is reported as if the income was earned in the U.S.

Statements are encouraged to be submitted for any portion of time where an employee will be working outside the U.S. and employees should notify Payroll Services if/when they return to work in the U.S. so that tax income reporting and taxation remains accurate.

Statements will automatically be sent to Payroll Services upon completion. The Statement for Services Performed Outside the United States can be accessed here, to be signed electronically with DocuSign.

Employees that are working outside the U.S. should speak with a tax advisor for guidance on any tax obligations they may have to the country from which they are working.

For additional information, please contact Tax Services directly at tax@austin.utexas.edu.

 

 

Last updated 7/22/2021