NOTE: This page is intended to assist international students, staff, faculty, and guests - and their affiliated Tulane departments - in determining tax residency status and withholding implications for Candex payments. If you are a U.S. citizen or permanent resident, please contact Candex for assistance.
Tulane University has partnered with Candex, a third-party platform, to facilitate certain types of payments to students, staff, faculty, and guests. As of June 2026, these payments now include one-time, non-service stipends to F-1 and J-1 visa holders. Candex payments do not include transactions like health insurance waivers, merit-based scholarships, non-service stipend payments on a monthly disbursement schedule, and wages.
This new workflow inquires about tax classification status (whether you are a Resident Alien for Tax Purposes) only after the order has been approved for payment and sent to the payee. This workflow sequence implies that tax withholding is typically not necessary. However, for many international individuals, tax withholding is federally required for the payment. The tax withholding section asks several questions to determine an individual's tax classification status, which may be difficult to interpret without additional assistance.
The International Tax Office is here to assist international students, employees, and guests to advocate for proper tax withholding in accordance with IRS regulations, including proper documentation of exemptions and tax treaties.
How do Candex and the International Tax Office work together?
Candex is a third-party company independent from Tulane University. While Candex has granted the International Tax Office (ITO) global viewing access to all payments currently in process or processed in the software since the go-live date, the International Tax Office cannot modify or edit orders in any capacity. Additionally, ITO is unable to access any forms uploaded by the payee, nor can ITO see the amount of tax withheld before the total amount is remitted to the recipient, unless provided directly to us by the payee or requester. The International Tax Office may not execute any payments or adjust accompanying tax withholding facilitated by the Candex platform. However, we can provide information about tax regulations for nonresident aliens, provide software to automatically fill out forms, confirm your tax classification, and provide verbiage to escalate your tax withholding questions to Candex support, if necessary.
How Can I help my international payee with Candex?
Before the payee fills out their payment information, please have a department representative or the payee reach out to the International Tax Office for assistance by using this form.
The Candex platform asks two questions to the payee to determine tax classification:
- Are you a U.S. Citizen or Permanent Resident?
- Are you a tax resident of the United States?
- Tax residents are classified as resident or nonresident aliens based on the substantial presence test. Individuals should not assume they are tax residents simply because they live in the United States, even for extended periods of time. If they are unsure of their tax resident status, they may contact the International Tax Office. Please instruct your payee to fill these out as accurately as possible.
Please note that a TAX RESIDENT is not the same thing as immigration status. Attempting to bypass any requirements for additional material or review by selecting "yes" when that is not the case will only result in delays and additional taxes due at a later point.
How much should my payee anticipate having withheld in taxes?
This answer depends on a few different factors, like if:
- The individual is a resident alien, in which case no tax is withheld.
- The individual has an active tax treaty agreement for the specified income code.
- The individual follows the appropriate workflow for their income type.
Please see the "Workflow" tab for more information about typical tax withholding amounts for nonresident aliens.
I would like to "gross-up" an honorarium, but my order keeps getting rejected. What should I do?
The International Tax Office can provide a letter to the requesting department certifying that the payee is a nonresident alien for tax purposes, calculate and confirm the "gross-up" amount, and indicate that the initial payment on the invitation letter is the final amount AFTER tax withholding. Use this form to request this letter.
I've already submitted my information for payment. What can I do?
If you have already submitted a payment and would like a review from the International Tax Office regarding tax residency and withholding, please complete this form. The office will be in touch with further information.
I don't have a GLACIER profile. Should I get one?
Yes! Please note that GLACIER profiles are intended for foreign nationals and are not required for U.S. Citizens or Permanent Residents. GLACIER's in-depth questionnaire asks questions to determine your tax residency status, helping you feel more confident answering questions like "Are you a tax resident of the United States?" Additionally, you may get an on-campus job or receive other types of payments from Tulane, which would require a completed GLACIER profile. Fill out this form to get started!
Can the International Tax Office assist with my Candex inquiry?
The International Tax Office can confirm your tax residency status, provide forms already on file, and explain the forms required for upload. The International Tax Office cannot help with technical problems or questions about Candex beyond tax withholding implications. The office cannot modify or change the payment order. For these issues, please contact support@candex.com.
Who issues my 1042-S at the end of the year? What should I look for?
The 1042-S is a tax form nonresident aliens receive at the end of the year if taxes are withheld under specific income codes. If you are receiving Tulane payments from other sources besides Candex, you may receive two separate 1042-Ss at the end of the year. However, your 1042-S for the Candex payment will be issued directly by Candex. The International Tax Office is not responsible for the preparation or information on Candex’s 1042-S.
F-1 and J-1 visa holders who are nonresident aliens for tax purposes and are the recipients of a scholarship or fellowship qualify for a reduced 14% withholding. Currently, Candex recommends the following workflow:
Scholarships and Non-Service Stipends: 14% Reduced Withholding Workflow
- Upload Supporting Documentation - Please upload thew required supporting documentation directly into Candex.
- Upload Location: During the personal bank account setup, use the "Upload Files" option in the right-hand panel. Multiple attachments are supported.
- Accepted Examples:
- I-20
- I-94
- DS-2019
- Visa Stamp/Status Documentation
- Note: If needed, documents may also be sent separately to support@candex.com. Please include the order number in the subject line
- Complete Service Location Question
- For the questions: "How much of this service was performed physically in the United States?"
- Select: All
- Complete Withholding Calculations
- Select Yes for passive income.
- Upload a W-8.
- Select/claim the 14% withholding rate.
Prizes and Awards
True prizes and awards are subject to a flat 30% withholding rate for nonresident aliens. These include awards typically given at the end of the year or semester to students or employees. These prizes and awards do not typically qualify for tax treaties or exemptions. If you do not know whether the payment should be classified as a prize/award or scholarship, fellowship, or grant, please contact the International Tax Office for assistance.
Honoraria Workflow
True honoraria are subject to a flat 30% withholding rate for nonresident aliens. These may be subject to tax treaty reductions. Contact the International Tax Office for assistance if you believe you may be eligible for a tax treaty and/or need assistance in completing the Candex workflow for honoraria.
Other Payment Types
Travel reimbursement, participant support, study support, etc., will be addressed on a case-by-case basis.
