G-1/G-2/G-3/G-4 aliens are representatives of international organizations. They are authorized to work for the sponsoring organization only. Without permission from the State Department's Protocol Division and USCIS, they are not allowed to receive any compensation for non-diplomatic services.
When G individuals are authorized as mentioned above, following documents are required before making any payments:
A remuneration paid to or on behalf of an NRA is subject to a 30% withholding tax on the gross amount and will be reported on Form 1042-S, Foreign Person's U.S. Source Income Subject to Withholding. NRA's in J status may need to obtain a SSN or an ITIN in order to take advantage of any available treaty benefits.