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- 1,072: Payments to Non-Resident Alien Independent Contractors
1,072: Payments to Non-Resident Alien Independent Contractors
Last Revised: May 2005
Payments to nonresident individuals require more scrutiny and documentation due to federal reporting and withholding requirements. Whether or not an international visitor (alien) may receive compensation for services, consulting, speaking, honoraria or reimbursement for travel is governed by the Immigration and Nationality Act (INA) and regulations put forth by the federal government's Department of Homeland Security. The tax status of payments to aliens is governed by the Internal Revenue Code (IRC) and regulations put forth by the Internal Revenue Service (IRS).
It is essential that the university review the immigration and tax status of any nonresident individual prior to issuing payment to ensure that the rules and regulations of the INS and IRS are met. Some classes of aliens are limited in the types of payments that may be paid; still others are prohibited from receiving any type of payment. It is recommended that departments plan well in advance by contracting both the campus Office of International Students and Scholars for advice regarding obtaining the proper immigration status of a visitor, and the Nonresident Alien Tax Specialist in Business and Finance for tax reporting and withholding requirements prior to arranging a visit for an alien.
- 1-50: General Information
- 51-499: Administrative Organization of the University of Nevada, Reno
- 500-1,999: Fiscal and Business Affairs
- Contract, Grants, Leases and Other Agreements
- Accounting Regulations and Procedures
- 1,001: Principles and Definitions
- 1,002: Fiscal Year/Budget Year
- 1,003: University Accounts and Worktag Policy
- 1,004: Financial Reports
- 1,010: Fund Groups
- 1,040: Expenditure of State-Appropriated Funding for State-Wide Programs
- 1,030: Payment Card Industry Compliance Policy
- 1,050: Internal Purchase Orders (Purchasing Goods or Services from other University Departments)
- 1,060: Bank Accounts Outside the University
- 1,061: Deposits of Cash Receipts
- 1,062: Cash Transfer
- 1,063: Transfer of Revenue or Expenditure
- 1,064: Electronic Funds Transfer Policy and Procedures
- 1,065: Petty Cash Accounts
- 1,066: Telephone Charges
- 1,067: Host Expenses
- 1,068: Development and Governmental Relations Activities and Table Purchases
- 1,070: Stipends, Assistantships, Grants-In-Aid and Other Non-Salary Payments
- 1,071: Independent Contractor Determinations
- 1,072: Payments to Non-Resident Alien Independent Contractors
- 1,073: Parking Permits
- 1,074: Charitable Lotteries or Raffles
- 1,075: Memberships, Dues and Licenses
- 1,100: University of Nevada, Reno Sponsored Projects
- 1,110: Recharge Center Rate Establishment
- 1,117: Campus Audit Department Charter
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- 7,000-7,999: Miscellaneous
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