Use these guidelines to better understand payments to foreign individuals.
Harvard is required to follow:
- Internal Revenue Service (IRS) regulations that govern the taxation of payments to nonresident aliens, which differ from those that govern payments to U.S. citizens and resident aliens; and
- Regulations set by U.S. Citizenship and Immigration Services (USCIS) when making payments to certain foreign scholars and students
These regulations, which can be complicated, determine the tax status and proper procedure for processing payments to foreign individuals. If you have any questions regarding payments to foreign individuals that are not answered below, please contact NRA Tax.
- Determining tax residency status
- Tax withholding on payments
- U.S. or Foreign-Source income
- Employees Working Abroad
- Independent Contractor or Employee
Making Payments to Foreign Individuals: