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 participating in research studies.

Reason for Directive

Individuals who are determined to be Nonresident Aliens (NRA) for tax purposes and are compensated for their participation in research studies are subject to mandatory 30% tax withholding.

Who Must Comply? 

All departments processing a research participant payment (RPP) to a nonresident alien.

Procedures & Best Practices

 

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