U.S. tax laws are complicated and it is the individual's responsiblity to comply with these laws. Calvin's Financial Services Office cannot act as an advisor to individual taxpayers.
Calvin College must ensure that proper authorization is in place before a Foreign National can provide any professional services to the college. If your department is planning on bringing a non-US citizen to campus and paying them, please contact the Payroll office prior to their arrival. United States immigration regulations restrict the types of payments that can be made to persons who are neither citizens nor permantent residents of the United States.
Non-resident alien and resident alien are important tax classifications unrelated to immigration.