Payments to foreign nationals are complicated due to the interaction of immigration and tax laws.

Immigration law addresses whether it is legal to make a payment to a foreign national for services performed within the U.S.  This determination is based on visa classification and type of payment involved.

Tax law addresses whether taxes must be withheld on the payment and whether the payment must be reported on Form 1042S.

As a general rule, Calvin must pay 30% in U.S. federal taxes on payments to foreign nationals for services performed in the U.S.

Note: Foreign nationals at Calvin should complete the Foreign National Information Form.  More information on processing payments to foreign nationals is also available through the navigation on the left.

Please reference the following pages in order to guide you through the payment information:

• Business Expenses
• Wages
• Honoraria
• Payment Process
• Payments Matrix