Payments to Foreign Nationals

Free Foreign Vector Art - Download 15+ Foreign Icons ...                  FOREIGN SOURCE INCOME

Emerson College will pay foreign national students, visitors, scholars, and suppliers only after determining that the
payment is permitted under United States statute. The types of payments and compensation that a Foreign National
(non-U.S. citizen) may receive are governed by the Immigration and Nationality Act and regulations issued by the
United States Citizenship and Immigration Services (USCIS).

Payments will be subject to federal and state tax withholding as required by the Internal Revenue Code and
Internal Revenue (IRS) regulations. 

Any payments to a non-U.S. person for services performed in the United States, are subject to visa type and
withholding and reporting requirements. For payments made to a non-U.S person for services performed outside
of the United States (“foreign source”), no withholding or reporting is required. However, the College must obtain
a certification of foreign source for substantiation as required by the IRS.

Certification can be found here:  Foreign Source Income Certificate

Was this article helpful?
0 out of 0 found this helpful
Have more questions? Submit a ticket