University of Illinois System
Paying People

Payments to Foreign Nationals

The Internal Revenue Service (IRS) identifies foreign persons in one of two categories for tax purposes, Nonresident Aliens vs. Resident Aliens. Because of tax and immigration laws, making payments to foreign national employees, independent contractors, students, and visitors can be a complicated process.

Before you consider any action that would result in a payment to a foreign national, please review the information and resources available in this section.


Foreign National Employees

This section contains information specifically for foreign national employees, including tax review status reviews.

Paying Foreign Nationals

This section contains information for units whose responsibilities include making payments to foreign nationals.