Payment to Foreign Nationals
Payments to International Visitors: Inviting an international visitor to campus
Non-Resident Aliens who come to Colorado College to give a talk/presentation/lecture, artists performing on campus, 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 cannot 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.
Who Can Help:
For questions related to visa and/or immigration status, please contact Donna Beziou in International Student and Scholar Services at dbeziou@photographywaltz.com
For questions related to payment and taxation issues, please contact Catherine Tobin in the Tax & Compliance Office at ctobin@photographywaltz.com
Common visa types for International visitors:
| Visa | Description | Sponsored by | Documentation Needed |
| J-1 | Professor | ISSS@CC | DS-2019 |
| J-1 | Short-Term Scholar | ISSS@CC | DS-2019 |
| J-1 | Specialist | ISSS@CC | DS-2019 |
| J-1 | Varies | Other Institution | DS-2019 endorsed by other institution and letter from Responsible Officer |
| B-1/B-2 | Business Visitor/Tourist Visa | Consulate/Embassy | I-94 |
| VWB/VWT | Visa Waiver Program Business/Tourist Visa | Consulate/Embassy | I-94 |
SPRINTAX TDS - Tax Determination System
Non-Resident Aliens (NRA) who will receive payment from Colorado College (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.
What is SPRINTAX TDS?
Sprintax TDS is an online software program that determines foreign national tax status
- Available 24/7
- Available around the world
- Online help available
What does SPRINTAX TDS do?
Determines:
- Residency for Tax Purposes
- Social Security and Medicare Tax Status
- Income Tax Treaty Eligibility and Federal Withholding Tax Status
Simplifies Paper Forms:
- 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
What do I need to do?
- 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: Welcome to Sprintax Tax Determination System. This is NOT spam or a phishing email.
Frequently Asked Questions - Payment to NRAs
What is an NRA?
The term NRA (Non-Resident Alien) generally refers to any person who is NOT a U.S. citizen or U.S. permanent resident (green card holder). Non-resident aliens can also be referred to as non-immigrants. USCIS (U.S. Citizenship and Immigration Services) defines a non-immigrant as "an alien who is admitted to the United States for a specific, temporary period of stay. There are clear conditions on their stay."
The visitor has this visa type. Can they be paid an honorarium?
B1 (Business) or VWB (Visa Waiver for Business)
As long as the "activity" is less than 9 days (although visit can be more than 9 days). Also, the visitor cannot have received honoraria from more than 5 educational institutions in the previous 6-month period. This is referred to as the 9/5/6 rule.
B2 (Tourist) or VWT (Visa Waiver for Tourism)
No, a tourist cannot receive honorarium payments.
H1B sponsored by another school
CC cannot pay another sponsor's H1B employee for services. It violates their immigration status.
J-1 from another school
MUST have written permission from the Designated School Official (DSO) of the other school first. If the DSO says no- we cannot pay them. Your administrator/faculty member will be upset - not to mention your visitor. Does not represent CC well.
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 pay them. It will also determine whether or not that payment is taxable and if the visitor qualifies for treaty benefits.