Payments to Foreign National Guests, Speakers & Entities

The nature of the service or work performed, the type of visa held, and the country of residence all affect whether or not the University can pay a foreign national individual or entity and what the taxation may be on a payment.

Before entering into an agreement with a foreign national guest, speaker, or entity, determine whether or not it is legal to pay the individual or entity. See Non-Resident Alien (NRA) Legal-to-Pay Guidelines.

If you determine that an individual or entity is legal to pay, follow the instructions on the Payments to Non-Resident Aliens chart to understand potential tax implications and to ensure proper documentation prior to engaging the person or entity to speak or perform a service or work.