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Contact Information
Barbara Scanlan

315 859-4376

Payments to Foreign Nationals

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 address 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

Services

Living

Allowance/

Stipends

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 bscanlan prior to making any agreements.