International Students - Syracuse University Athletics

International student-athletes are a critical part of the Athletics experience at Syracuse University. We are proud to have one of the largest international student-athlete populations in the country. In addition to NCAA regulations, international student-athletes are also subject to federal laws related to their F1 VISA status:

International Tax Obligation
- U.S. tax law requires that federal income tax be withheld on payments to foreign individuals earning income on U.S. soil, including SAs.  This is done at the time of any payment- this can include revenue share payments or athletic aid disbursements for room and board as associated with a financial aid package.
- The entity processing the payment is responsible for withholding the tax and sending it to the IRS.
- The tax rate is 30%, unless the SA’s home country has a tax treaty with the U.S. that applies a lower rate. 
Name, Image and Likeness (NIL) Conditions for Participation
- International student-athletes interested in NIL opportunities must complete the NIL Program Attestation in Teamworks before participating in NIL activities. During the attestation submission, you will be granted access to the university's Shop.Cuse.com store. Contact your compliance support staff for details.
- Please review the Name, Image and Likeness FAQ for International Student-Athletes