This site provides the University community with a comprehensive guide and planning tool with respect to payments made to non-U.S. individuals, who are not considered University employees and payments to non-U.S. entities.  This site provides the following information:

• U.S. immigration regulations [as administered by the U.S. Department of Homeland Security's Bureau of Citizenship and Immigration Services (BCIS), formerly the immigration and Naturalization Service (INS)];
• Required documentation for payments by the University (Note: the required documentation that must be attached to all payment requests in order to process a payment); and
• Federal and State Income Tax Withholding and Reporting Rules applicable to the University

Departments should consult this information prior to the arrival of an international visitor to ensure that the individual is paid in the appropriate manner. Note that this site is updated regularly to reflect changes in BCIS, Internal Revenue Service (IRS) and CT Department of Revenue Services (DRS) rules.

NOTE!

IT IS IMPERATIVE that you use this site each time arrangements are made for payment to a non-U.S. payee (i.e., individual, corporation, governmental entity, tax-exempt organization, etc.) to ensure compliance with U.S. tax and immigration requirements.