FAQs for Departments Paying Nonresident Aliens

Departments that wish to have a nonresident alien provide independent personal services to Nazareth in the U.S. should review the information below.

What are the tax implications for a “nonresident alien” vs. a “resident alien?”

A non-resident alien:

  • is taxed on U.S. source income only, not on worldwide income. A nonresident alien is generally allowed only one personal exemption and cannot take the standard deduction on his/her tax return. See IRS Publication 515 for additional information and exceptions.

A resident alien:

  • is taxed in the same manner as a U.S. citizen
  • is a foreign national who either has a green card or meets the "substantial presence test" as defined by the IRS in Publication 519.
What are considered “independent personal services?”

Personal services performed by an independent nonresident alien contractor include honoraria paid to visiting teachers, lecturers, and researchers.

My department wants to bring in a speaker from outside the U.S., what do I need to do?

Complete the "Information Form for Payments to Nonresident Aliens Providing Independent Personal Services". This form needs to be completed and submitted with a check request to the Accounts Payable email accountspayable@naz.edu for payment to be made.

The speaker needs to provide to either you or the Controller's Office his/her social security number or taxpayer identification number and foreign residence address before being paid.

How will this individual be paid?

By check. All payments will be processed through Nazareth's accounts payable system. This process will be initiated by you completing a check request form and attaching the "Information Form for Payments to Nonresident Aliens Providing Independent Personal Services" mentioned above.

Where can I find additional information on this topic?
  • http://www.1040.com (includes federal and state information)
  • http://www.irs.gov (federal only)
  • Federal Tax Issues: 1-800-829-3676 (forms & publications) or 1-800-829-1040 (advice)
  • New York State Tax Issues: 1-800-225-5829 (forms, publications, and advice)

IRS Publications (available on www.irs.gov)

  • 505 Tax Withholding/Estimated Tax
  • 513 Tax Information for Visitors to the U.S.
  • 515 Withholding of Tax on Nonresident Aliens
  • 901 U.S. Tax Treaties