Payment(s) to Foreign Nationals
A Foreign National, also known as a Nonresident Alien (NRA), is a person who is not a U.S. citizen or lawful permanent resident. The U.S. Citizenship & Immigration Services (USCIS) and the Internal Revenue Service (IRS) impose complex regulations for payments to Foreign Nationals.
Before the University can compensate a foreign national sponsored by another university, prior written authorization from that university’s “responsible officer” is required, such as their International Student Advisor. Permission letters from their academic departments are not acceptable for this purpose.
- Ensuring faculty and staff are aware of the special federal rules for payments to our international visitors before extending them an invitation or job offer.
- Ensuring proper visa is secured for international visitors before they arrive.
- Ensuring money paid as a fellowship is a “gift or scholarship” does not require any services to be performed.
- Ensuring international students are notified that their scholarship may be subject to federal tax withholding.
- Do not prepare payments to NRAs in advance as we are never sure of the person’s visa until they actually arrive
- Ensuring employees responsible for completing the Employment Eligibility Verification Form I-9 attend the Employing Foreign National Training Session
- Ensure the proper completion of all of the documents associated with invoice payments.