Kansas State University

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
    
    • Has an ITIN and is tax treaty eligible
    • Does not have an ITIN but is tax treaty eligible
    • Does not have an ITIN, is tax treaty eligible, but does not wish to claim benefits
    • Does not have an ITIN and is not tax treaty eligible

• Scholarship/Fellowships

• Substantiated Travel Reimbursement