Payments to foreign nationals are complicated due to immigration and tax laws.
As a general rule, Hamilton must pay 30% in US federal taxes on payments to foreign nationals for services performed in the US.
Immigration law addresses whether it is legal to make a payment to a foreign national for services performed within the US. This determination is based on visa classification and type of payment involved. Refer to the matrix below for guidance.
Visa Status |
Sponsoring Institution Is: |
Honoraria |
Fee for
|
Living
|
Wages |
| Alien Registration (Green Card) |
N/A: sponsor not required |
Yes |
Yes |
Yes |
Yes |
| B-1/B2 |
N/A: sponsor not required |
Yes: individual must sign a statement attesting that his visit at Hamilton will not exceed 9 days and he/she has not received more than 5 honoraria in last 6 months. |
No |
No |
No |
| F-1 |
Hamilton |
Yes |
Yes |
Yes |
Yes |
| F-1 |
Not Hamilton |
No |
No |
No |
No |
| H-1 |
Hamilton |
Yes |
Yes |
Yes |
Yes |
| H-1 |
Not Hamilton |
No |
No |
No |
No |
| J-1 |
Hamilton |
Yes |
Yes |
Yes |
Yes |
| J-1 |
Not Hamilton |
Yes: Requires a letter of authorization from the institution that sponsored the J-1. |
No |
No |
No |
|
TN(Canada, Mexico) |
Hamilton |
Yes |
Yes |
Yes |
Yes |
| TN(Canada, Mexico) |
Not Hamilton |
No |
No |
No |
No |
| WT/WB |
NA: sponsor not required |
Yes: See requirements under B-1/B-2 |
No |
No |
No |
| Other Visas | Contact Erika Mumford x-4376 prior to making any agreements. | ||||
