International visitors must follow strict immigration regulations about what payments they may receive while they are here. It is not always possible for a foreign visitor to legally receive a payment you might wish to make. The payments they may receive are determined by the status (for example, B-1) that is awarded to them as they enter the U.S. Departments should not promise payments to foreign visitors without consulting with the international office.

In most cases, short-term visitors will not be able to change their status after they have entered the U.S. Therefore, if we wish to pay a foreign visitor, we need to do all we can to assure that they enter the U.S. with a status that permits them to receive the payment. Advance planning with your campus international office can make all the difference in protecting a foreign visitor's right to be in the United States.

All payments to international visitors are reviewed by the IU Tax Department, which is responsible for maintaining compliance with all tax laws. Payments to nonresident aliens are subject to a different set of tax regulations than are payments to U.S. citizens or permanent residents. Some foreign visitors, mostly those who have been here for a significant period of time, may be designated as resident aliens by for tax purposes. Resident aliens are subject to the same tax regulations that apply to U.S. citizens. The IU Tax Department determines nonresident or resident alien tax status based on information provided on the International Tax Questionnaire.

If you have any questions about the information contained in these pages, please contact the Tax Department at taxpayer@indiana.edu or (812)855-5657.