VISITOR COMPENSATION AND TAXES

Introduction

International Compensation and Taxation is responsible for maintaining compliance with both the letter and intent of all federal, state, and local laws. 

All Non-U.S. Citizens are subject to U.S. immigration and labor laws that determine when employment in the U.S., both dependent and independent, is allowed.  In ALL cases, international visitors MUST obtain proper authorization before conducting any services inside the U.S. and for Wesleyan University.  Proper authorization is dependent on the Immigration Status/Visa Type in which a visitor is currently present in the U.S.  Failure to comply with applicable regulations is considered a violation of immigration regulations and individual status.  Do not accept employment in the U.S. without authorization.

Employment is any type of work performed, or services that are offered, in exchange for compensation.  Compensation to visitors typically takes the form of honoraria, miscellaneous payments, or reimbursements without receipts.  When a Non-U.S. Citizen receives income for services, the income is subject to 30% withholding and reporting under the U.S. income tax system.  The withholding is generally called Nonresident Alien (NRA) income tax.