Alien - How To Process Payments for Non-Citizens

Alien - How To Process Payments for Non-Citizens

February 25, 2014

Information on processing payments for non-citizens is below.


 Policy, Regulations & GLACIER©: 

 Payment Processing Information: 
Immigration Status & Payment Eligibility  
Immigration - History & Importance 
Visa Waiver & Visa Statuses with Special Considerations 
Immigration Process - Entering the United States, What you Need to Know
Documents & Visa Guidelines for Foreign Employees
Immigration Presentation (PDF) 
Tax Residency 
Overview of U.S. & California Tax Residency
Green Card & Substantial Presence Test 
Exempt Individual Examples 
Examples: Green Card & Substantial Presence Test 
Residency Presentation (PDF) 
Tax Rules & Regulations 
Tax Rules & Regulations Overview 
Sources of Income 
Classifying & Sourcing of Payments Presentation (PDF) 
Tax Tables - Federal Instructions 
Tax Tables - California Instructions 
Tax Treaty Overview 
Tax Withholding Requirements for Nonresidents 
Year End Tax Documents 
Other Tax Issues 
Accountable Plan Rules 
Taxation of Non-Residents Presentation (PDF) 
GLACIER© 
Initial GLACIER Form Instructions 
Initial GLACIER Online Entry Form
Online Nonresident Alien Tax Compliance System 
Glacier Website 
Employment Payments
Employment Overview & Eligibility 
Required Employment Forms 
How to Code a Foreign National for Tax Purposes 
Reports to Review 
How to Employ an Alien Working & Living Outside the United States 
Payment Processing for Employees Presentation (PDF) 
Non-Employee Payments
Accounts Payable Payments to Nonresidents - Overview 
Independent Personal Service Payment Eligibility by Visa Status 
How to Process an Independent Personal Service Payment to a Foreign National 
How to Process a Non-Service Payment to a Foreign National 
Payments to Non-Employees Presentation (PDF) 
Travel Reimbursement Payments
Travel Overview
Guidelines for Travel Reimbursement 
Visa Status Eligibility for Travel Reimbursement 
Reimbursements for Foreign Visitors (Travel)
Scholarship Fellowship Payments
Scholarship Fellowship Overview 
How to Process a Scholarship Fellowship Payment to a Foreign National 
Scholarship Fellowship Visa Status Eligibility Chart 
Tax Withholding on Non-Qualified Scholarship Fellowship Payments 
Required Forms for Scholarship Fellowship Payments 
Special Payments
Pensions 
Prizes & Awards 
Royalty Payments 
Reimbursements (Accounts Payable) 
Relocation Expenses (Travel) 
Performers Payment Manual (PDF)