determination of tax liability for foreign payees

 

Step 1: Determine VISA Type of Payee

Step 2: Decision Flowcharts for Payments

Chart 1 Determination of Payee Status for Nonresident Aliens (for payments to or on behalf of nonresident aliens)
Chart 2 Payments to or on Behalf of Nonresident Alien Independent Contractors
Chart 3 Payments to or on Behalf of Nonresident Alien Collaborators and Volunteers
Chart 4 Payments to or on Behalf of Nonresident Alien Students, Scholars and Other Payees