- Procedures
- Accounts Payable / Voucher Processing
- Capital Asset Management
- Cash Receipts
- External Billings
- Final Payment to Subcontractors
- Fly America Act
- Gift Processing
- Identity Theft
- Internal Department Billings
- Journals
- Payments to Foreign Nationals
- Procurement Card
- Purchasing
- Researcher Planning International Travel
- Travel Advance and Reimbursement
- Unauthorized Purchases
Payments to Foreign Nationals
Summary
The issues regarding payments to foreign nationals are complicated because of both immigration and tax laws. Immigration law addresses whether it is legal to make a payment to the foreign national. If a payment is for services performed within the US, we generally must determine whether the payment is allowed based on the visa classification and type of payment. Tax law addresses whether we are required to withhold taxes on the payment and report the payment on Form 1042S. As a general rule, Cornell must pay 30% in US federal taxes on payments to foreign nationals for services performed in the US. Contact your Departmental Financial Transaction Specialist contact for all questions regarding payments to foreign nationals.
For information about Research Interns contact Donna Updike, 255-3506.
Department Responsibility
FBSC Responsibility
Forms
Information that pertain to payments made to foreign national can be found at the following web site: http://www.payments.cornell.edu/Foreign_Nationals.cfm.
- The Foreign National Questionnaire
- The Foreign National Honoraria Attestation
- Foreign Nationals who are not work authorized
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