Foreign National Tax Information

(Taken from the Director's Letter...) Effective January 1, 2003, the University will implement new procedures addressing payments to foreign nationals who are not University students, faculty and staff. These payments include those for independent personal services including speaker fees; awards and stipends where there is no expectation of services to be performed by the foreign national, and reimbursement of the foreign national’s travel, lodging and business expenses incurred in connection with a visit to the University. University students, faculty and staff will continue to be processed through the University’s Payroll system.

The actual process and forms necessary to pay a foreign national will vary depending on factors including whether the foreign national is in the U.S. in connection with the payment, the reason for the payment, or whether there is a U.S. treaty exemption that may exempt or partially exempt the payment from Federal income tax withholding. Compliance with Federal regulations pertaining to payments to foreign nationals unfortunately requires a process with many variables.

Resources

• Director's Letter - In full
• Foreign National Information Form
• Foreign National Payment Summary
• Independent Personal Services -Department Decision Matrix
• Payments To Foreign Nationals -FAQs
• Departmental Foreign National Tax Letter
• Commonly Used Forms
• U.S. Tax Identification Number Information - FAQs
• Foreign National Payment Eligibility Matrix
• Disbursement Request
• Use of Outside Immigration Attorneys