Non-Resident Alien Tax (NRAT)

In accordance with IRS regulations, all Non-Resident Aliens (NRA) must be registered with the campus NRAT representative. The Substantial Presence Test (SPT) determines status as a Non-Resident Alien. If the SPT is not met, the University is required to withhold tax for payroll and direct payments. The University reports to the IRS at the end of January for the prior calendar year. Please contact Human Resources at (707) 654-1136 if you need more information.