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

Determine the Location of the Activity

Before making a payment to a foreign visitor, use this table to determine the location of the specific activity performed:

Step 3

Now that you've determined where this activity took place, make your selection below to determine your vistor's visa type, income type and eligibility for payment.

• Exclusively in the United States
  
• Exclusively outside the United States