Payments to Foreign Nationals

Payments to foreign nationals are complicated due to immigration and tax laws.

 Immigration law addresses whether it is legal to make a payment to a foreign national for services performed within the U.S.  This determination is based on visa classification and type of payment involved.

 Tax law addresses whether taxes must be withheld on the payment and whether the payment must be reported on Form 1042S.

As a general rule, Cornell must pay 30% in U.S. federal taxes on payments to foreign nationals for services performed in the U.S.

 Note: Foreign nationals at Cornell should complete the foreign national questionnaire that can be found on the Foreign Nationals  forms web page. More information on processing payments to foreign nationals is also available through the navigation on the right.