To provide guidance and establish terms, limits and conditions for making payments to Foreign Nationals and to ensure compliance with Internal Revenue Service (IRS) regulations for tax withholding and reporting.
Payments to individuals classified as Foreign Nationals shall be in accordance with IRS, State and University regulations for taxpayer classification, withholdings and reporting.
Foreign Nationals must be eligible to receive payments.
Determine the Foreign National’s eligibility for payment at the time the arrangements are made for the individual to travel to the University. Only individuals who hold specific Visa types can work and receive payment for those services. Payments to Foreign Nationals for royalties, rents, or awards are not required to have a Visa.