Nonresident Taxation - G Visa

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G-1/G-2/G-3/G-4 aliens are representative 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:

  • FNIS data sheet - completed, signed, and dated (FNIS);
  • Valid passport - including but not limited to the front bio page and the page with corresponding U.S. entry stamp;
  • Visa stamp;
  • I-94 - both front and back;
  • Written permission from the State Department’s Protocol Division and USCIS; and
  • Guest Speaker Form or Independent Contractor Agreement Form (WEB)– completed, signed, and dated with W-8BEN attached.

A remuneration paid to or on behalf of an NRA is subject to a 30 percent 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, unless they already have a SSN or an ITIN issued.

 

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