Paying a Nonresident Alien
Payments to nonresident aliens, who are conducting activities in the United States, require additional tax guidelines. The three most common types of payments to nonresident aliens are payments of honoraria or payments for services rendered, scholarship/fellowship, and substantiated travel reimbursement. Please see the information below to learn more about the tax guidelines for each type of payment.
- Honoraria/Services Rendered
- Step 1: U.S. Source/Foreign Source
- Step 2: Establishing an ITIN
- Step 3: Payment Options