Foreign Resources
Employment Payments
Payments made to foreign individuals receiving compensation for work.
Scholarship Stipend/Non-Degree Aid Payments
Payments made to foreign individuals receiving scholarship stipend payments which are paid on a quarterly basis. Non-Degree Aid payments are disbursed directly to the individual's student account.
Independent Contractor Payments
Payments to foreign individuals for non-employment work, such as royalties, independent services and awards.
Tax Treaties
IRS rules and regulations for receiving tax treaty benefits.