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Foreign Nationals

Payments to foreign nationals are complicated due to immigration and tax laws.

  • Immigration law addresses whether it is legal to make a payment to a foreign national for services performed within the U.S. The determination is based on visa classification and type of payment involved.
  • Tax law addresses whether taxes must be withheld on a payment made to a foreign national and whether the payment must be reported on form 1042-S.

As a general rule, Cornell must withhold and pay 30 percent in U.S. federal taxes on all payments made to foreign nationals for services performed within the U.S.  

Note: Foreign nationals at Cornell must complete the Foreign National Questionnaire (FNQ).