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.

Please contact the BYU Tax Office with any questions.

Contacts

Janelle Wilson
801-422-4831
tax@byu.edu