Payments to Visitors

Whether the visitor is an adjunct professor or guest lecturer coming to the College or Institute to give a talk/lecture/presentation or whether the visitor is an artist performing on campus or whether the visitor is a consultant working on a project, anybody providing a service such as above is considered an independent contractor. If these visitors are Foreign Nationals, please contact ISSS and the Tax Office while planning their visit. The earlier the contact is made, the better.

Payments made to an independent contractor are generally taxable. For Foreign Nationals the tax depends on many elements including the visa they traveled on, whether they have a Social Security number, how many other such visits they have made to the U.S. in the same year and the activity. 

For information on what forms are needed in order to hire an independent contractor see the Accounts Payable site. For specific infomration regarding your visitor start your inquiries early.

For international visitors please keep in mind that the visitor is coming on an appropriate visa status. Here is more information on types of visa.