Payments to Foreign Nationals

Payments to Foreign Nationals can be very 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:

• What type of Visa the visitor will obtain for the trip (or if he/she 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 that you will need
• Whether the visitor has a SSN or ITIN – one is required if he/she will receive payment for services (such as an honorarium)—and whether taxes will be withheld from that payment