Payments to Foreign Nationals (Nonresident Aliens)
Payments for services are processed through the Accounts Payable Department. Services include those of an independent contractor and guest speakers/lecturers. Payments include fees for services and honoraria. Payments to a foreign national for services performed in the U.S. are regulated by US Immigration and are related to a foreign national visitor's visa status. It is important to anticipate visa needs when engaging a foreign national for any service. Due to special tax laws which apply to payments to foreign nationals, the University must obtain additional information from them to apply the appropriate tax rate or to waive tax withholding. Individual circumstances can vary greatly depending upon the visitor's home country. The Foreign National Data Collection Form must accompany all request for payments to foreign nationals. Please review the Payments to Foreign Nationals policy and the related charts and forms for additional information.
- IRS: Understanding your Individual Taxpayer Identification Number (ITIN)
- IRS: Tax Topic 857 - Individual Taxpayer Identification Number (ITIN)
- USCIS: United States Citizenship and Immigration Services
- Department of Justice: Academic Honorarium for B Nonimmigrant Aliens
- Countries with whom the United States has tax treaties
- Payments to Foreign National Independent Contractors/Guest speakers Power Point Presentation