What You Should Know
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.
Legal-to-Pay Guidelines: Who Can the University Pay?
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.
Taxation of Payments to Legal-to-Pay Individuals & Entities
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.