Many visitors to Fermilab are surprised to find that they might be subject to one of two possible tax responsibilities (filing documents with the tax authorities, and/or paying taxes), even though they visit Fermilab only briefly, or receive only limited funds.
The following resources are available to visitors and employees at Fermilab to assist you in understanding your U.S. tax responsibilities. If you have questions, please contact the Visa Office. While the Visa Office does not have substantial tax expertise on its own, we will assist in directing you to the appropriate source of information.
Internal Revenue Service website (the U.S. federal tax agency)
Illinois Department of Revenue (the Illinois state tax agency)