Payments to International Residents (nonresident aliens)

Payments to international residents (nonresident aliens) can be made depending on their visa type and the type of payment being made. Due to the individual’s visa type and the type of payment, it is possible that no payment at all can be made.

Factors determining if payments can be made are an individual’s immigration status or visa type along with the type of payment such as a reimbursement of travel expenses, payment for services performed, certain scholarships, or awards.

If a payment is allowed, it may be subject to federal and state backup tax withholding. Individuals from countries tax treaty may claim treaty benefits if certain conditions are met. Individuals must qualify for benefits by completing the “Sprintax” process.