What You Should Know
Payments to foreign national entities and to foreign national individuals who are considered non-resident aliens are governed by legal regulation, tax law, and policies.
Before inviting a foreign national speaker or guest, or before hiring a foreign national employee or entity, familiarize yourself with the rules related to determination of residency status, the legal-to-pay guidelines, and related tax issues.
Individual situations and circumstances vary widely. Please contact tax compliance with questions.