Payments to Foreign Nationals
UVA is required to comply with U.S. federal tax and immigration laws when making payments to or on behalf of noncitizens of the United States. HR Compliance and Immigration Services (HRCIS) employs a Foreign National Tax Specialist to
- ensure payments are allowable (depends on immigration status)
- assist UVA’s international students, scholars, visitors, and responsible staff in understanding their U.S. tax obligations
- keep UVA in compliance with tax and immigration laws
Most international students, research scholars, and visitors who come to UVA are considered nonresident aliens for tax purposes and must pay taxes.
Income (wages, scholarships, fellowships, prizes, awards, etc.) paid by UVA to a foreign person (or to a third party on behalf of the foreign person) is taxable, unless the income is
exempt from tax under the provisions of an income tax treaty between the U.S. and the person’s country of residence
exempt from tax under an Internal Revenue Code section
UVA is not permitted to make honoraria payments to H-1B visa holders from other institutions. Individuals in the U.S. on an H-1B are only permitted to receive payments from their sponsoring institution(s). No exceptions will be made.
Contact firstname.lastname@example.org if you have questions.
- Checklist for Travel and Honoraria
- Application for IRS Individual Taxpayer ID (Form W-7)
- IRS Publication: Understanding your IRS ITIN
- IRS Notice 1392: Supplemental Form W-4 Instructions for Nonresident Aliens
- Approval for Honoraria (UVA Form for Department Use)
- Exemption from Withholding for Nonresident Alien
- Foreign National Tax Table