Foreign National Payments
Corporate Payroll Services issues payments to foreign nationals who are receiving compensatory payments for work performed at Duke University or Duke University Health System. In addition, non-compensatory payments are issued as scholarships, fellowships or postdoctoral scholar awards through Duke University. The eligibility for these types of payments is contingent upon visa type and the primary purpose of visit. Federal and state tax withholding and reporting requirements are contingent upon visa type, nature of payment, the individual’s residency for tax purpose, as well as applicable tax treaty exemptions.
The Corporate Payroll Services team members offer expertise and assistance with these payments to ensure appropriate classification of the payment in conjunction with regulatory requirements. Resources are available to assist customers with understanding and processing these payments and to assist employees and non-compensatory recipients with the withholding and reporting requirements. As a supplement to the available resources, Corporate Payroll Services conducts numerous outreach activities to assist foreign national employees and non-compensatory recipients.
Additional IRS information is available using the following publications:
- IRS Publication 515: Withholding of Tax on Nonresident Aliens and Foreign Entities
- IRS Publication 519: US Tax Guide for Aliens
- IRS Publication 901: US Tax Treaties
If issuing payments to foreign nationals who are independent contractors, please visit the Accounts Payable foreign national page for instructions.