Payments to Foreign Nationals
Payments to Foreign Nationals can be complex due to tax and immigration laws.
Please see Visa Guidelines and contact Payroll to discuss your plans for making a payment to a Foreign National before extending the invitation.
Additionally, it is very important that you consider the following:
- The status of the individual as a Permanent Resident (Green Card holder), Resident Alien (International Visitor passing the Substantial Presence Test), or Non-Resident Alien (International Visitor not passing the Substantial Presence Test).
- What type of Visa the visitor will obtain for the trip (or if he/she/they will be on a visa waiver).
- What type of payment you intend to make (travel reimbursement; honorarium; other).
- How long will the visitor be on campus.
- How you will obtain the required documentation from the visitor.
- Whether the visitor has a SSN or ITIN which is required if he/she/they will receive payment for services (such as an honorarium), and whether taxes will be withheld from that payment.