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Payments to Foreign National Independent Contractors
Establish instructions and guidelines for determining the proper tax treatment and payment method for payments to foreign nationals in accordance with federal and state regulations.
Independent contractors, visiting professors, teachers, researchers, scientists, and speakers who receive compensation, including consulting fees and honoraria; and other types of independent contractor arrangements that include compensation payments.
Operational Units (schools, departments, divisions) and individuals with responsibilities and duties in making payments to foreign nationals.
Click the following link for instructions on payments to foreign nationals: