Foreign Resources

Access resources for payments made to these groups

• Employment Payments

  Payments made to foreign nationals receiving compensation for work.

• Scholarship Stipend/Fellowships Payments

  Payments made to foreign nationals receiving scholarship stipend payments which are paid on a monthly or supplemental basis.

• Independent Contractor Payments

  Payments to foreign nationals for non-employment work, such as royalties, independent services and awards.

• Tax Treaties

  IRS rules and regulations for receiving tax treaty benefits.