Departments hosting short-term international guest visitors, such as musicians, artists or lecturers, must adhere to the procedures outlined below to ensure proper reporting and tax withholding in compliance with federal, state and local laws. 

Section 431 of the American Competitiveness and Workforce Improvement Act governs payments made to non-resident international individuals who are visitors at educational institutions based on the purpose of the visit and the type of payment made to the non-resident.


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