Payments to Non-Citizens Manual
This comprehensive manual contains information on processing payroll and non-payroll payments to individuals who are not U.S. citizens. For quick links and the latest articles, please visit our GLACIER resource page.
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Immigration Status & Payment Eligibility
- Immigration - History & Importance
Visa Waiver & Visa Statuses with Special Considerations
Immigration Process - Entering the United States, What You Need to Know
Documents & Visa Guidelines for Foreign Employees -
Tax Residency
- Overview of U.S. & California Tax Residency
Green Card & Substantial Presence Test
Exempt Individual Examples
Examples: Green Card & Substantial Presence Test -
Tax Rules & Regulations
- Tax Rules & Regulations Overview
Sources of Income
Tax Treaty Overview
Tax Withholding Requirements for Nonresidents
Year End Tax Documents
Accountable Plan Rules -
Special Payments
- Pensions
Prizes & Awards
Royalty Payments
Reimbursements (Accounts Payable)
Relocation Expenses (Travel) -
Employment Payments
- Employment Overview & Eligibility
Required Employment Forms
How to Employ an Alien Working & Living Outside the United States -
Non-Employee Payments
- Accounts Payable Payments to Nonresidents - Overview
Independent Personal Service Payment Eligibility by Visa Status
How to Process an Independent Personal Service Payment to a Foreign National
How to Process a Non-Service Payment to a Foreign National -
Scholarship Fellowship Payments
- Scholarship Fellowship Overview
How to Process a Scholarship Fellowship Payment to a Foreign National
Scholarship Fellowship Visa Status Eligibility Chart
Tax Withholding on Non-Qualified Scholarship Fellowship Payments
Required Forms for Scholarship Fellowship Payments -
Travel Reimbursement Payments
- Travel Overview
Guidelines for Travel Reimbursement
Visa Status Eligibility for Travel Reimbursement
Reimbursements for Foreign Visitors (Travel) -
Foreign Entity Payments
- Foreign Entity Request
General Inquiry
