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Payments to Foreign Nationals

Payments to Foreign Nationals

University Employees only. Enterprise Application Login required Access to the Foreign Nationals Website is limited to University of Illinois System personnel and requires an Enterprise System Account and Password.

The Internal Revenue Service (IRS) identifies foreign persons in one of two categories for tax purposes, Nonresident Aliens vs. Resident Aliens. Because of tax and immigration laws, making payments to foreign national employees, independent contractors, students, and visitors can be a complicated process.

Before you consider any action that would result in a payment to a foreign national, please review the Foreign National Payment Selector Tool and the Foreign Nationals Payment Eligibility Grid, which identifies the most common types of payments and links to the documents required for those payments.

University Payroll is responsible for reviewing, withholding and reporting payments to Foreign Nationals.

For questions, please email the University Payroll Service Center

Resources for Making Payments to Foreign Nationals

The Foreign National Payments Resource Page contains online courses and job aids to assist in correctly submitting payments to foreign nationals.

Making Payments to Employees

Every foreign national employee must go through Payroll's Tax Status Review process. Here is what employees need to know: 

Making Payments to Non-Employees 

About These Pages

This web site is the result of a joint effort to create an understanding of processes, requirements, and policies related to payments to Foreign Nationals. It has been made possible through the collaboration of the Office of Business and Financial Services, Office of University Counsel, Office of International Services at Chicago, Office of International Faculty and Staff Affairs at Urbana, Office of International Student Affairs at Urbana, Office of International Affairs at Springfield, Office of Human Resources, the Offices of the Provost at all universities, and representatives of units from all universities.

Last Updated: July 23, 2018

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