Paying Nonresident Alien Contractors/Payees

Information on the policies, procedures, and tax requirements for paying nonresident foreign national contractors and payees, including visa status requirements, tax withholding, and reporting.

An overview of the visa status requirements and regulations for short-term international visitors who may receive honoraria or expense reimbursements, detailing specific rules for various visa types such as F-1, J-1, B-1/B-2, and others, and recent changes in immigration law.

Information about paying international students, scholars, and visitors.

Information on eligibility for payment for nonresident foreign nationals.

Details on tax treaty benefit eligibility for nonresident foreign national contractors.

Frequently asked questions related to Individual Taxpayer ID Number (ITIN) and Social Security Number (SSN).