Individuals or group payments to be made by a department either directly to or on behalf of non-resident alien individuals or group are subject to special tax withholding and reporting regulations. To satisfy withholding and reporting requirements, the proper tax forms must be completed prior to any disbursement of funds. Examples of such payments include (but are not limited to) speaker fees, consultant fees, honoraria, awards, artist fees, performer fees, royalties, certain types of participant support costs, personal living expenses, travel expenses, etc. While in the planning stage and prior to issuing payment, contact the Director of Foreign National Employment and Non-Resident Alien Taxation, Office of Human Resources, Administrative Services Building, 108 Perimeter Road or by calling (864) 656-5589.
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