Non-Resident Alien Consultant/Lecturer

Recent changes in IRS regulations governing payments and related income tax withholding to non-resident aliens has caused an additional administrative burden to be placed on campus departments.

Care must be taken to ensure that non-resident aliens are eligible to receive payments for work performed in this country (based on Immigration and Naturalization Service regulations) and that if eligible for payment, can legally be exempt from the 30% federal withholding tax.

If you are planning such an engagement and are not familiar with these requirements, it is important that you contact your Grants Specialist prior to engaging the consultant.  Certain essential documents can only be obtained when the consultant/lecturer first enters the United States.