Please read the pages in this section first.

General Guidelines

Steps to Payment:

1. Gather Information.

2. Determine the location of the activity.

3. Determine visa type, income type and payment eligibility for activities exclusively:

• INSIDE the U.S.
• OUTSIDE the U.S.

4. What are the tax reporting/withholding requirements?

5. What is a TIN?

6. What is an ITIN?

7. Request Payment

Forms, Rules, and Publications

Glossary

Contacts

Glossary

A nonresident alien (NRA) is an individual who is in a non-immigrant travel status (sometimes known as visa status).

A resident alien is an individual who is a permanent resident of the United States. A resident alien is sometimes known as a green card holder. To make payments to resident aliens see Payments to Individuals.