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Office of the Controller > Tax Services > Payments to Foreign Individuals
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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:

Making Payments to Foreign Individuals:

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