Payments to Foreign Nationals

UVA is required to comply with U.S. federal tax and immigration laws when making payments to or on behalf of noncitizens of the United States. HR Immigration Services (HRIS) employs a Foreign National Tax Specialist to:

• Ensure payments are allowable (depends on immigration status)
• Assist UVA’s international students, scholars, visitors, and responsible staff in understanding their U.S. tax obligations
• Keep UVA in compliance with tax and immigration laws

Most international students, research scholars, and visitors who come to UVA are considered nonresident aliens for tax purposes and must pay taxes.

Income (wages, scholarships, fellowships, prizes, awards, etc.) paid by UVA to a foreign person (or to a third party on behalf of the foreign person) is taxable, unless the income is

• Exempt from tax under the provisions of an income tax treaty between the U.S. and the person’s country of residence
• Exempt from tax under an Internal Revenue Code section
• Foreign-sourced income

UVA is not permitted to make honoraria payments to H-1B visa holders from other institutions. Individuals in the U.S. on an H-1B are only permitted to receive payments from their sponsoring institution(s). No exceptions will be made.