Payments To Nonresident Aliens
A nonresident alien independent contractor is a foreign visitor who provides a service to Smith College but is not an employee. An example of this type of payment is an honorarium paid to a foreign scholar who temporarily visits the U.S. to deliver a one-day lecture.
The United States Bureau of Citizenship and Immigration Services (BCIS), formally the INS, and the Internal Revenue Service (IRS) restrict the college's ability to make payments to nonresident aliens. To ensure prompt payments to foreign visitors, your cooperation is essential.
Definition of Nonresident Aliens
Nonresident Alien Tax Compliance
Payments for Services Performed In the United States
In order to process a payment to a nonresident alien visitor, the individual must be in a visa status that allows Smith College to issue payment. Please contact the International Students Office at least six weeks before a visitor is to arrive from abroad or three weeks before his/her arrival on campus if he/she is already in the United States. When you call, please have information about where the individual is coming from, his/her country of citizenship and if he/she is already in the United States , the visa status granted at entry to the United States.
Make a photocopy of his/her Form I-94, passport and visa page (if applicable).
The visitor should come to the payroll & disbursements office to present forms and documentation. If the visitor comes to campus when the payroll & disbursements office is closed, please obtain a copy of the visitors passport (data page), visa page and one of the following documents:
Forward all documents to the accounts payable office at least 10 business days before payment is required.
Each time a foreign person is paid by the college, a Foreign National Information Form and Form W-8BEN must be completed or updated.
Once your visitor completes all relevant paperwork, the originals must be sent to the payroll & disbursements office. Include the name of a contact person within that department to whom questions can be directed. In order to ensure timely payment, Accounts Payable must receive proper and complete forms as soon as possible.
Travel & Entertainment Policy for Nonresident Aliens
Contact Employee Payroll
College Hall 103
Smith College
Northampton, MA 01063
Phone: 413-585-4607 Email: payroll@smith.edu
Schedule a meeting here.
Questions regarding positions, pay agreements, and benefits please contact Human Resource