Foreign National Visitor / Non-Resident Requirements 

For detailed information regarding foreign national visitors / non-resident requirements, locate the financial process from the left navigation in which you need further information on. 

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    General information
    A nonresident alien is a non-U.S. citizen who does not hold a Resident Alien Card and is issued a visa.
    • Different types of visa are issued based on the purpose of the visit.
    • A Canadian or Mexican visitor who is allowed entry without a visa; is treated the same as a B-2 or WT visitor.
    • Visa Waiver Program visitors are allowed entry without a visa and given WB or WT classification when they enter the US, thus being treated the same as B-1 or B-2 visa holders.
    • A nonresident alien must provide an individual tax payer identification number (ITIN) in order to receive a honoraria, consulting, performance, or personal service payment.
    Tax withholding and reporting
    Payments for services provided, excluding travel expense reimbursements, within the United States are generally subject to Federal tax withholding and reporting on IRS Form 1042-S.
    • Fellowship, scholarship payments
      • Federal tax withholding rate: 14%
      • California state tax withholding rate: 7%
    • Other payments
      • Federal tax withholding at a rate of 30% of the payment amount reduced by an allowance amount based on the number of days that service was provided
      • California state tax withholding at a rate of 7%
    • Tax Treaty. An individual from a country of residence with a tax treaty with the United States may apply for a tax exemption on IRS Form 8233 Exemption from Withholding on Compensation for Independent (and Certain Dependent) Personal Services of a Nonresident Alien Individual.
    Documentation requirements
    Foreign visitors or non-resident aliens requesting a UCSC payment must submit additional information.
    1. TRAVEL REIMBURSEMENT.  Use a UCSC Post Travel Expense Report Form to request payment.
      • A 204 Payment Data Record Form must be on file with the Accounting Office before payment can be made
      • One or more of the following forms must be on file with the Accounting Office in order for adjustments to be made to tax withholding amounts:
        • FTB Form 588 Nonresident Withholding Waiver Request (as applicable)
        • FTB Form 590 Withholding Exemption Certificate (as applicable)
    2. OTHER PAYMENTS. Use a UCSC Direct Payment Form to request payment for services, performances, honorarium, scholarships, fellowships, or prizes/awards
      • An Individual Taxpayer Identification Number (ITIN) or Social Security Number must be provided on the form for a payment representing compensation (non-travel expense reimbursement)
      • An IRS Form 8233 Exemption from Withholding on Compensation for Independent (and Certain Dependent) Personal Services of Nonresident Alien Individual form must be on file in the Payroll Office in order for adjustments to be made to tax withholding amounts.

    The chart below describes documentation requirements specific to particular types of payments by visa type:

    A1, A2 Staff of foreign embassies and immediate family of diplomats

    Allowable Payments

    • Travel and incidentals expense reimbursement

    Required Forms

    • UCSC Post Travel Expense Report Form
    • Copy of USCIS Form I-94
    B-1 Visitor for business purposes

    Allowable Payments

    • Honorarium
    • Performance  
    • Service

    Required Forms

    • UCSC Purchase Order
    • Photo page of passport or EAD card
    • Copy of USCIS Form I-94
    • UC-W8BEN
    • Certification of Academic Activity

    Requirements

    • Expenses must be incurred In connection with a usual academic activity lasting up to 9 days.
    • Individual may not receive honoraria from more than 5 educational institutions in the previous six-month period.
    • No exceptions to payment policy are allowed

    Allowable Payments

    • Travel and incidentals expense reimbursement

    Required Forms

    • UCSC Post Travel Expense Report Form
    • Copy of USCIS Form I-94
    • Certification of Academic Activity

    Requirements

    • Expenses must be incurred In connection with a usual academic activity.
    B-2 Visitor for pleasure purposes or a prospective student

    Allowable Payments

    • Copyright fee/royalty
    • Honorarium
    • Performance

    Required Forms

    • UCSC Post Travel Expense Report Form
    • Copy of USCIS Form I-94
    • Certification of Academic Activity

    Requirements

    • Expenses must be incurred In connection with a usual academic activity lasting up to 9 days.
    • Individual may not receive honoraria from more than 5 educational institutions in the previous six-month period.
    • No exceptions to payment policy are allowed

    Allowable Payments

    • Travel and incidentals expense reimbursement

    Required Forms

    • UCSC Post Travel Expense Report Form
    • Copy of USCIS Form I-94
    • Certification of Academic Activity

    Requirements

    • Expenses must be incurred In connection with a usual academic activity.
    F-1 Foreign student

    Allowable Payments

    • Performance
    • Scholarship or fellowship
    • Service

    Required Forms

    • UCSC Direct Payment Form
    • Photo page of passport or EAD card
    • Copy of USCIS Form I-94
    • Copy of USCIS Form I-20
    • Copy of EAD card (if non-UCSC student)
    • UC-W8BEN

    Requirements

    • Notify the Financial Aid Office of a grant made to degree candidate
    • Notify the Graduate Studies Office of a grant made to non-degree or post-doctoral candidate
    • Payment is only allowed if UCSC issued the traveler’s USCIS Form I-20

    Allowable Payments

    • Travel and incidentals expense reimbursement

    Required Forms

    • UCSC Post Travel Expense Report Form
    • Copy of USCIS Form I-94
    F-2 Dependent of a foreign student Not eligible to receive a UCSC payment
    H-1B Temporary professional worker in a specialty occupation Payment is limited to employee wage payment and travel and incidentals expense reimbursement only

    Allowable Payments

    • Travel and incidentals expense reimbursement

    Required Forms

    • UCSC Post Travel Expense Report Form
    • Copy of USCIS Form I-94

    Requirements

    •  I-797 Notice of action - only if UCSC is specified on the Notice of Action
    H-2A Temporary agricultural worker Contact the UCSC International Scholar and Student Services Office (ISSSC) for more information.
    H-2B Temporary worker whose skills are needed in the US
    H-3 Trainees or participants in special education exchange program
    H-4 Dependents of H-1B, H-2, H-3 visaholders Payment is limited to employee wage payment and travel and incidentals expense reimbursement only

    J-1 Scholar

     

    J-1 Student

    Researchers, professor, or short-term scholar here under an exchange visitor program

     

    Student here under an exchange visitor program

    Allowable Payments

    • Honorarium
    • Performance
    • Prize or cash award
    • Scholarship or fellowship
    • Service

    Required Forms

    • UCSC Direct Payment Form
    • Copy Photo page of passport or EAD card
    • Copy of USCIS Form I-94
    • Copy of USCIS Form DS-2019
    • UC-W8BEN

    Requirements

    • Non-UCSC exchange visitors must be authorized by responsible officer of institutional program sponsor
    • Notify the Financial Aid Office of a grant made to degree candidate
    • Notify the Graduate Studies Office of a grant made to non-degree or post-doctoral candidate

    Allowable Payments

    • Travel and incidentals expense reimbursement

    Required Forms

    • UCSC Post Travel Expense Report Form
    • Copy of USCIS Form I-94
    O-1 Alien with extraordinary ability in Sciences, Arts, Education, Business, or Athletics Payment is limited to employee wage payment and travel and incidentals expense reimbursement only

    Allowable Payments

    • Travel and incidentals expense reimbursement

    Required Forms

    • UCSC Post Travel Expense Report Form
    • Copy of USCIS Form I-94

    Requirements

    • May only be paid by the employer that filed and recieved approval of O-1 petition for period covered by petition
    O-2 Worker assisting O-1 visaholder

    Allowable Payments

    • Travel and incidentals expense reimbursement

    Required Forms

    • UCSC Post Travel Expense Report Form
    • Copy of USCIS Form I-94

    Requirements

    • Reimbursement allowability is contingent on travel expense reimbursement arrangement made with O-1 visaholder
    O-3 Dependents of 0-1 or 0-2 visa holder Not eligible to receive a UCSC payment

     

    P-1
     
     
     
     

    P-2
     
     
     

    P-3
     
     
     

    Internationally
    recognized athlete or
    member of an
    entertainment group

    Artist or entertainer in
    a reciprocal exchange
    program

    Artist or entertainer in
    a culturally unique
    program

    		 Payment is limited to employee wage payment and travel and incidentals expense reimbursement only

    Allowable Payments

    • Travel and incidentals expense reimbursement

    Required Forms

    • UCSC Post Travel Expense Report Form
    • Copy of USCIS Form I-94
    P-4 Spouse or child of P-1, P-2, or P-3 visaholder Not eligible to receive a UCSC payment
    Q-1 Participant in an international cultural exchange program Not eligible to receive a UCSC payment
    TN Canadian or Mexican professional Payment is limited to employee wage payment and travel and incidentals expense reimbursement only

    Allowable Payments

    • Travel and incidentals expense reimbursement

    Required Forms

    • UCSC Post Travel Expense Report Form
    • Copy of USCIS Form I-94

    Requirements

    •  I-797 Notice of action - only if UCSC is specified on the Notice of Action
    WB / WT Waiver for Business or Tourism

    Allowable Payments

    • Honorarium
    • Performance
    • Service

    Required Forms

    • UCSC Direct Payment Form
    • Photo page of passport or EAD card
    • Copy of I-94
    • UC-W8BEN
    • Certification of Academic Activity

    Requirements

    • Expenses must be incurred In connection with a usual academic activity lasting up to 9 days.
    • Individual may not receive honoraria from more than 5 educational institutions in the previous six-month period.
    • No exceptions to payment policy are allowed

    Allowable Payments

    • Travel and incidentals expense reimbursement

    Required Forms

    • UCSC Post Travel Expense Report Form
    • Copy of USCIS Form I-94
    • Certification of Academic Activity

    * as applicable

    • USCIS: US Citizenship and Immigration Services
    • IRS: Internal Revenues Service
    • EAD: USCIS Employment Authorization Document
    • FTB: California Franchise Tax Board
    Foreign visitor documents
    The following documents affect the tax treatment of payments made to foreign visitors:
    Issuer Form # Description
        Passport - photo page
    A photocopy of this page must accompany all non-travel reimbursement payment requests.
    USCIS DS-2019 Certificate of Eligibility for Exchange Visitor (J-1) Status (Formerly IAP-66). Issued to the visitor by the ISSSC to certify visa holder has J-1 status.
    USCIS EAD Employment Authorization Document (EAD) Card
    Issued by the USCIS; employer must check the card to ensure it has not expired and the holder is eligible to work in the US.
    USCIS I-20 Certificate of Eligibility for Nonimmigrant (F-1) Student.
    Issued to the visitor by the ISSSC to F-1 visa-holders, certifying work eligibility and other important information.
    USCIS I-797 Notice of Action (NOA) Approval Notice for TN and H-1B
    Issued by the USCIS. UCSC must be designated as employer in order for a non-reimbursement payment to be made to the visitor.
    USCIS I-94 Arrival/Departure Record
    The document is issued at the Port-of-Entry and provided by the traveler
    FTB 588 Nonresident Withholding Waiver Request
    Used to request a waiver or reduced withholding rate on payments of California source income.
    FTB 590 Withholding Exemption Certificate
    Provides relief from California state tax withholding requirements.
    FTB 594 State Notice to Withhold Tax at Source
    Provides for a reduction in California state tax withholding
    IRS 8233 Exemption From Withholding on Compensation for Independent (and Certain Dependent) Personal Services of a Nonresident Alien Individual.
    IRS W-7 Application for IRS Individual Taxpayer Identification Number.
    An ITIN is required for a payment to be issued.
    UCSC 204 Payee Setup Request
    Required from all individuals that directly receive a payment or have UCSC make a payment on their behalf.
    UCSC CAA Certification of Academic Activity
    Required from all B-1, B-2, WB and WT visitors in order for a payment to be processed,
    UCSC W8BEN Certificate of Foreign Status for Federal Withholding (formerly Statement of Citizenship Status). The Substantial Presence Test determines the tax withholding status of the visitor.

    Key

    USUSCIS: US Citizenship and Immigration Services
    IRS: US Internal Revenue Service
    FTB: California Franchise Tax Board
    ISSSC: UCSC International Scholar and Student Services Office
    Where to get help
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