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. Immigration Status & Payment Eligibility 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 ResidencyGreen Card & Substantial Presence TestExempt Individual ExamplesExamples: Green Card & Substantial Presence Test Tax Rules & Regulations Tax Rules & Regulations OverviewSources of IncomeTax Treaty OverviewTax Withholding Requirements for NonresidentsYear End Tax DocumentsAccountable Plan Rules Special Payments PensionsPrizes & AwardsRoyalty PaymentsReimbursements (Accounts Payable) opens a new windowRelocation Expenses (Travel) opens a new window Employment Payments Employment Overview & EligibilityRequired Employment FormsHow to Employ an Alien Working & Living Outside the United States Non-Employee Payments Accounts Payable Payments to Nonresidents - OverviewIndependent Personal Service Payment Eligibility by Visa StatusHow to Process an Independent Personal Service Payment to a Foreign NationalHow to Process a Non-Service Payment to a Foreign National Scholarship Fellowship Payments Scholarship Fellowship OverviewHow to Process a Scholarship Fellowship Payment to a Foreign NationalScholarship Fellowship Visa Status Eligibility ChartTax Withholding on Non-Qualified Scholarship Fellowship PaymentsRequired Forms for Scholarship Fellowship Payments Travel Reimbursement Payments Travel OverviewGuidelines for Travel ReimbursementVisa Status Eligibility for Travel ReimbursementReimbursements for Foreign Visitors (Travel) opens a new window Foreign Entity Payments Foreign Entity Request opens a new windowGeneral Inquiry opens a new window
