International Visitors (non-university employees)
There are special requirements that must be met in order to invite a foreign national to the University for speaking, teaching, or other academic engagements. Additional requirements must be met in order to pay the visitor for services performed or to reimburse expenses. Please refer to the Foreign National Checklist for the details.
Additionally, there are specific federal income tax withholding laws in effect for nonresident aliens. Generally a visitor is a resident alien for tax purposes if they have met either the "green card test" or the "substantial presence test" for the calendar year. Any person not meeting either test is generally a nonresident alien for tax purposes.