The Internal Revenue Service (IRS) identifies foreign persons in one of two categories for tax purposes, Nonresident Aliens vs. Resident Aliens. Because of tax and immigration laws, making payments to foreign national employees, independent contractors, students, and visitors can be a complicated process.
Before you consider any action that would result in a payment to a foreign national, please review the information and resources available in this section.
Take advantage of the tax status review service that provides a more efficient means of processing tax forms and potential tax treaty benefits.
Units can obtain a TCN to initiate HRFE transactions prior to a foreign national receiving their SSN.
Learn how to make payments to non-U.S. citizen employees working outside the United States.
Job aids, infographics, and online courses to assist you in making non-wage payments to foreign nationals.
Visit the Obtaining a Temporary Control Number page to learn how to request a TCN.