Payments to Foreign National Independent Contractors

Financial Affairs, Office of the Controller   |   Approved October 1, 2008

Purpose

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.

Applicability

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.

Instructions

Click the following link for instructions on payments to foreign nationals:

Administration and Finance Policy and Procedure 3312 Payments to Foreign National Independent Contractors