Payments to Visitors

Whether the visitor is a professor or researcher 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.

Payments made to an independent contractor are generally taxable. Below is detailed information how different types of payments are treated tax-wise for U.S. citizens, Legal Permanent Residents, Resident Aliens, and Non-Resident Aliens.