Prize Or Award

Contact Tax Office for specific guidance on completing a miscellaneous payment request (MPR) for a prize or award to be paid to a foreign recipient. Prizes or Awards to non-US Citizens are not tax-exempt regardless of tax treaties or other reasons. Tax must be withheld at the rate of 30%.

If the department would like to pay the tax on behalf of the recipient, the payment must be “grossed up” by dividing the net amount to be received by 0.70.

Contact Janelle Wilson Ext 2-4831 or tax@byu.edu