Alien - How To Process Payments for Non-Citizens

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)


Initial GLACIER Form Instructions
Initial GLACIER Online Entry Form
Online Nonresident Alien Tax Compliance System
Glacier Website

Special Payments

Prizes & Awards
Royalty Payments
Reimbursements (Accounts Payable)
Relocation Expenses (Travel)
Performers Payment Manual (PDF)

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)

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

Travel Reimbursement Payments

Travel Overview
Guidelines for Travel Reimbursement
Visa Status Eligibility for Travel Reimbursement
Reimbursements for Foreign Visitors