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 nonresident aliens (NRA).

Reason for Directive

Payments made to foreign nationals or nonresident aliens (NRAs) are subject to withholding tax requirements on their U.S. source income.  Therefore, all payments to foreign nationals or NRAs must be approved by Payroll Services before Payroll or Disbursements can issue any payment.

Who must comply?

All departments processing a payment to a foreign national or nonresident alien.

Procedures & Best Practices