FOREIGN PAYMENTS COMPLIANCE
Payments made to non US entities (persons and businesses) are highly regulated by governmental agencies. USCIS and IRS regulations require payers to verify that a foreign visitor to the US is legally able to provide services, as well as accept payment for services. Once it is determined that a non US entity may provide said services, it is equally important for the payer to determine the foreign entity's income tax status so that payments can be withheld and reported upon properly. To read more about paying a non US citizen or foreign business, please see the Policies and Procedures for Paying a Non US Citizen or Foreign Business.
Use this one-page quick checklist for guidance when negotiating with a potential foreign visitor Foreign Visitor Payment Checklist.
Use the following checklists when processing payments to/for foreign visitors
Honorarium to a visitor in B, visa waiver, TN or Canadian-walkover status
Honorarium/payment for services to a non-Wesleyan sponsored foreign visitor in J status
Honorarium/payment for services to a foreign visitor in O or P status (includes a payment to an agent on behalf of the services of a foreign visitor)
Honorarium/payment for services to a foreign group (includes a payment to an agent on behalf of the services of a foreign visitor)
Payment for services conducted outside of the US
Reimbursement to a foreign visitor
Stipend to a foreign visitor
Foreign Students, Teachers, Researchers and Visitors to the US are required to provide immigration information so Wesleyan can determine payment eligibilty, as well as income tax status. For information about receiving payments for honoraria, travel reimbursements, scholarships/stipends/fellowships, via payroll, etc...please go to Information and Guidelines for non US Students, Teachers, Researchers and Visitors (includes FNIF).
Wesleyan offers it's foreign national students, employees, and visitors an online resource that allows users to determine their US tax status and create and print an income tax return to submit to the IRS. The software is provided by Windstar, a long-time and well respected provider of international tax guidance and technology. The program is Foreign National Tax Resource or FNTR.