Royalty / License / User

Payments to foreign recipients of royalties, licenses, or user fees are generally subject to a 30% tax withholding which is remitted to the IRS by the University. The facts of each circumstance have to be considered to determine if the benefits of an income tax treaty are available to reduce or avoid withholding.

Complete this form to provide the BYU Tax Office with the information to determine which options might be available for your particular payment. After completing the form, you can print it/or email it directly to regulatory Accounting by selecting the appropriate button(s) at the bottom of the form.

Contacts

Preston Back
801-422-8098
tax@byu.edu

Documents

Review Anticipated Payments to Non-U.S. Citizens or Entities