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.