支付给外国公民的款项
Payments to International 访问ors: Inviting an international visitor to campus
Non-Resident Aliens who come to 科罗拉多大学 to give a talk/presentation/lecture, 艺术家在校园表演, or individuals coming to teach for a block or year-long all need to enter the U.S. in the appropriate nonimmigrant status which allows them to do so, whether payment is involved or not. As early as possible, contact International Student & Scholar Services (ISSS) and the Tax and Compliance Manager. Paying your visitor can depend on the visa used for the visit as well as other factors. Some visitors actually 不能 be paid or reimbursed. ISSS will help ensure that your visitor obtains the correct visa for their visit and the Tax and compliance Manager will begin the process of collecting the needed data within the SPRINTAX software system to ensure that the visitor can receive payment from CC.
谁能帮忙:
For questions related to visa and/or immigration status, please contact Donna Beziou in International Student and Scholar Services at dbeziou@raynoldsnarh.net
For questions related to payment and taxation issues, please contact Catherine Tobin in the Tax & 合规办公室地址: ctobin@raynoldsnarh.net
Common visa types for International visitors:
| 签证 | 描述 | 由 | 文档需要 |
| J-1 | 教授 | ISSS@CC | DS-2019 |
| J-1 | 短期学者 | ISSS@CC | DS-2019 |
| J-1 | 专家 | ISSS@CC | DS-2019 |
| J-1 | 不同 | 其他机构 | DS-2019 endorsed by other institution and letter from Responsible Officer |
| B-1/B-2 | Business 访问or/Tourist 签证 | 领事馆/大使馆 | I-94 |
| VWB / VWT | 签证 Waiver Program Business/Tourist 签证 | 领事馆/大使馆 | I-94 |
SPRINTAX TDS - Tax Determination System
Non-Resident Aliens (NRA) who will receive payment from 科罗拉多大学 (payroll or honorarium) must setup a SPRINTAX TDS Account and complete the online tax compliance paperwork. SPRINTAX TDS is an online software program that determines foreign national tax status. Taxation can start at 30%, but can vary depending upon visa status and tax treaty benefits.
什么是SPRINTAX TDS?
Sprintax TDS is an online software program that determines foreign national tax status
- 可用的24/7
- 全球有售
- 提供在线帮助
springtax TDS做什么?
决定:
- 税务居留
- Social Security and Medicare Tax Status
- Income Tax Treaty 资格 and Federal Withholding Tax Status
简化纸质表格:
- Creates a Tax-Summary page with all relevant tax determinations
- Provides a checklist of required forms
- Auto-populates the necessary tax forms that apply to the individual foreign national
我需要做什么?
- Send an email to the Tax and Compliance Manager with international visitor's email and full legal name (name in passport)
- SPRINTAX TDS administration will send an email to visitor to set up SPRINTAX account
- Email invitation will be sent from noreply@sprintax.com. Subject Line: 欢迎 to Sprintax Tax Determination System. This is NOT spam or a phishing email.
Frequently Asked Questions - Payment to NRAs
什么是NRA?
The term NRA (Non-Resident Alien) generally refers to any person who is NOT a U.S. 美国公民.S. permanent resident (green card holder). Non-resident aliens can also be referred to as non-immigrants. 美国入籍与移民服务局(U.S. Citizenship and Immigration Services) defines a non-immigrant as "an alien who is admitted to the United States for a specific, 临时停留期. There are clear conditions on their stay."
The visitor has this visa type. Can they be paid an honorarium?
B1 (Business) or VWB (签证 Waiver for Business)
As long as the "activity" is less than 9 days (although visit can be more than 9 days). Also, the visitor 不能 have received honoraria from more than 5 educational institutions 在之前的 6个月期. This is referred to as the 9/5/6 rule.
B2 (Tourist) or VWT (签证 Waiver for Tourism)
No, a tourist 不能 receive honorarium payments.
H1B sponsored by another school
CC 不能 pay another sponsor's H1B employee for services. It violates their immigration status.
另一所学校的J-1
MUST have written permission from the Designated School Official (DSO) of the other school first. 如果DSO说不，我们 不能 付钱给他们. Your administrator/faculty member will be upset - not to mention your visitor. 不能很好地代表CC.
Why does my visitor need to create a SPRINTAX account to receive an honorarium?
The information that the visitor provides to SPRINTAX will determine if the visitor is in a visa status that allows CC to 付钱给他们. It will also determine whether or not that payment is taxable and if the visitor qualifies for treaty benefits.