Payments to Foreign Nationals or Nonresident Aliens (NRAs)
Information about hiring a foreign national for employment, or as an independent contractor or honorarium recipient, providing a scholarship/fellowship/award to a foreign national, or making a payment to foreign corporations performing services in the U.S.
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Payments to Foreign Entertainers
Directive Statement This directive establishes the proper methods of making payments to foreign entertainers or athletes. Reason for Directive Payments... -
Tax Withholding for Payments to Foreign Nationals or Nonresident Aliens (NRA)
Directive Statement This directive establishes the proper methods of withholding tax for payments to foreign nationals or non-resident aliens (NRA),... -
Requirements for Payments to Foreign Nationals, Nonresident Aliens (NRAs)
Directive Statement This directive establishes the proper methods of making employment, independent contractor/honorarium, and fellowship payments to foreign nationals and... -
Research Participant Payments to Foreign Nationals
Directive Statement This directive establishes the proper methods of making payments to nonresident alien human subjects who receive compensation for... -
Foreign Suppliers
Directive Statement This directive establishes the proper methods of initiating a payment to any international supplier. Reason for Directive All... -
Foreign Honoraria
Reason for Directive UF is bound by U.S. immigration law and IRS regulations when making payments to foreign individuals. An...