Payments to Foreign Nationals

Paying a Resident Alien

A resident alien is an individual who is not a citizen of the United States but meets the green card test or substantial presence test. Resident aliens are taxed on their worldwide income. In general, resident aliens are subject to the same tax treatment as U.S. citizens.


Paying a Nonresident Alien

Payments to nonresident aliens (NRAs) 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.


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