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Tax FAQ for International Visitors

Find answers to frequently asked questions about taxation of payments to international visitors

For detailed instructions and information on these topics, please select a topic in the navigation bar on the left. For other questions, consult the FAQ below. The FAQ is organized into 6 sections:

Section A: General
Section B: Glacier
Section C: Residency for Tax Purposes
Section D: Tax Treaties
Section E: Form 1042-S
Section F: Tax Returns & Glacier Tax Prep (GTP)

Links to tax law: The Internal Revenue Service (IRS) is the federal tax authority in the U.S. All federal tax law, forms, and publications are on the official website of the Internal Revenue Service.

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