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Making Payments to Foreign Nationals

Foreign nationals are limited in what sources of income they are authorized to accept and all payments are taxable unless an exception under a treaty or IRS code applies. The payment options to foreign nationals can also differ depending on their U.S visa type.
Payment options include include: 

  • Award, Prize or Research Subject
  • Employee Wages
  • Honorarium
  • Independent Contractor and Performer Services
  • Living Allowances
  • Non- 91探花Scholarship
  • Scholarship and Fellowship Awards
  • Royalty
  • Stipend
  • Travel Reimbursements

Award, Prize or Research Subject

Payment as a reward or recognition for a special achievement such as winning a judged competition or payment for participation as a research subject. Standard taxation rate: 30%.

Employee Wages

Payments for services that an individual performs or carries out for the University as an employee. Graduated income tax applies.

Honorarium

Payment to an individual for a presentation-oriented, guest lecture or invitational event. Standard taxation rate: 30%.

Independent Contractor and Performer Services

Payments for services performed by individuals who are not employees and who meet the criteria. Standard taxation rate: 30%.

Living Allowances

Payments made to support a foreign national coming to Seattle. Can be issued without an honorarium. Generally not considered taxable income.

  • 搁别惫颈别飞听聽section on the 91探花Travel Office website

Non- 91探花Scholarship

Scholarship payment to Non- 91探花students or Non- 91探花employees, such as a department awarding a scholarship to a student attending a different school or paying a Non- 91探花individual for participating in a training or conference.

Royalty

Payments made for the use of intangible (royalty) property. Various tax rates apply up to 30% withholding.

  • Download Royalty Payments to a Foreign National ()

Scholarship and Fellowship Awards聽鈥� paid through Student Fiscal Services

A one-time payment to assist a student in pursuing a course of study or research. 聽Generally not considered taxable income if the recipient is a candidate for a degree and the award is used to pay for tuition, fees and/or other mandatory books, supplies, and equipment required for all students in course of study.

Service Payments to a Foreign Entity

Payments made to foreign companies or entities. Standard taxation rate: 30%.

Stipend

Ongoing payment intended to support an individual engaged in academic activity at the UW. Standard taxation rate: 14%.

Travel Reimbursements

Payments for expenses incurred while traveling on University business. Generally not considered taxable income.

  • Review the聽聽section on the 91探花Travel Office website