Independent Personal Services

When deciding whether an individual worker is an employee or an independent contractor for tax withholding purposes, the IRS typically applies the common law test of control. Under this test, if the payer has the right to control and direct what a worker does and how he/she does it, whether or not exercised, an employee relationship exists. Without such control, a worker may be classified as an independent contractor. Independent contractors are workers who are subject to the control and direction of another, only as to the results of their work, not as to the means.

Before making arrangements with your foreign independent contractor, please contact the Human Resources. The Payroll Office will assist you with the following:

1. We will determine what visa type allows for payments for services rendered.
2. We will determine if the person is a resident alien or nonresident alien, according to the IRS definition.  This will be achieved by having the person fill out the Foreign National Information Form.

In order for Payroll to make a determination, they will need to make an appointment with the Payroll Office or sent a copy of passport, visa and completed Foreign National Information Form to the Payroll office. To assure that you have the all the information needed to process a payment for an international visitor, please use the following check lists.

• Payment for Services or Honorarium
• Reimbursements for Travel Expense

Please be sure to check out the visa types to see whether or not the visa permits payment for services rendered.