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Finance Home Information Tax Compliance For Foreign Nationals Processing Payments  

Processing Payments to Foreign Nationals

The matrix below identifies the forms Cornell requires to process payments to various categories of foreign visitors.

NOTE: We have not included information on reimbursed business expenses because there are no unique requirements related to foreign nationals.

  Salary/Wages
& Payroll Stipends		 Honoraria B Visa or
No Visa		 Honoraria J-1 from Cornell Honoraria J-1 from Other School Living Allowance/
Non-Payroll Stipend		 Scholarship/
Fellowship for Students
UPAF or Other Payroll Appt Form/Process X          
Financial Aid Form           X
Voucher   X X X X  
I-9 X          
Foreign Natl. Questionnaire X       X X
Honoraria Attestation   X        
J-1 Letter Other Institution       X    
I-20
(See Note 2)		 X         X
DS-2019 (formerly IAP 66)
(See Note 2)		 X   X X X  
I-94
(See Note 2)		 X X X X X X
U.S. Fed ID Required
(See Note 3)		 X       X X
Tax Withholding
(No Withholding if Treaty Applies)		 X X X X X X
Tax Reporting X X X X X X

1.Cornell generally cannot make these payments. See the Visa Issues and Immigration Law Restrictions  matrix.  

2. Attach immigration documents to Foreign National Questionaire if you are submitting the questionaire. CAUTION: Visitors from Canada and Mexico who enter the U.S. without a visa often do not obtain I-94.

3. A U.S. Federal ID is required for tax reporting and treaty exemption. The IRS also requires it on all U.S. tax returns. Cornell will, however, pay an honorarium without one.

4. Cornell will not make a payment to a foreign national unless we have adequately reviews his/her "immigration status." We will process payments prior to the receipt of the foreign national questionaire and/or US federal ID number, but we will not grant treaty exemption without this information.

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