Payments to Foreign Individuals

General Information

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 The Immigration and Naturalization Service (INS) 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, contact Tax Services.

Considerations:

• Classification of a Foreign Individual's Tax Status
  
• Immigration and Naturalization Services (INS) Restrictions
  
• U.S. or Non-U.S. Source Income
  
• Tax Witholding on Payments
  
• Tax Reporting of Payments
  
• Tax Treaty
  
• SSN and ITIN Definitions and Procedures
  
• Nonresident Aliens Working Abroad

Making Payments to Foreign Individuals:

• Administrators' Guide
  
• Foreign National Information Form (FNIF)
  
• Honoraria for Guest Speakers
  
• Independent Contractor Payments