Payments to non-US persons such as suppliers, students, and employees (faculty, staff, and student) may require federal tax withholding. IRS Form 1042-S (Foreign Person’s U.S. Source Income Subject to Withholding) is issued annually by Georgia Tech to report these payments. 

Please contact the appropriate unit below if you have questions regarding tax withholdings for payments made to non-US persons. 

• Suppliers - Accounts Payable
• Employees - Global Human Resources
• Students - Bursar’s Office