Foreign Nationals Working in the U.S.
Inviting a Foreign National to UNCSA can have unexpected challenges. The different visas that are available to Foreign Nationals often have different requirements that must be met in order for the individual to legally visit UNCSA. Please consult with the Controller’s Office prior to inviting any Foreign National to UNCSA. In order to process a payment to a Foreign National, whether it’s a scholarship or honorarium or to cover travel costs, the University requires certain information.
This website will help guide you to the necessary forms, policies, and procedures that should be followed in order to properly pay a Foreign National. The information on this site may be used as a guide by UNCSA faculty, staff, and foreign visitors (Students, Teachers, and Guest Lecturers) and serve as a reference tool for University personnel that interact with foreign visitors who have a financial relationship with UNCSA.
A foreign national is defined simply as "an individual who is a citizen of any country other than the United States."
Certain types of payments to a foreign national may be taxable, while other payments to the same person are not. Also, payments that are taxable to one foreign national may not be taxable to another because of a tax treaty. It is important for the University to determine the taxability of each type of payment made to a foreign national in order to know whether withholding is required and the amount.
Note: UNCSA employees cannot provide personal, legal, or tax advice. Contact the IRS (opens in new tab), your accountant or tax attorney for assistance.
Making Payments to Foreign Nationals