|Purpose:||All payments to aliens (hereinafter referred to as foreign visitors) must comply with regulations established by the U.S. Citizenship and Immigration Services (USCIS). This policy is intended to assist departments in meeting the requirements imposed by this agency for the situations that most frequently arise at the University of Arizona.|
NOTE: The University will not make any payment (including expense reimbursement) to a foreign visitor unless specifically allowed by this policy.
|Objective:||This policy has three objectives:|
- It identifies the only circumstances under which payment will be routinely allowed to foreign visitors. Any request for payment not specifically allowed by this policy may be denied.
- It provides details about how to request a payment through the Disbursement Voucher process.
- It also identifies certain unique Federal income tax consequences that directly affect foreign visitors.
|Application:||This policy applies to individuals classified by the USCIS as other than U.S. citizens or Permanent Residents (green card holders). It applies only to those individuals eligible for payment by Disbursement Voucher. The individuals eligible for payment by Disbursement Voucher are specifically identified in this policy; if a payment is not specifically identified in this policy, it will not be allowed through the Disbursement Voucher process.|
While the Policy does not provide details about how to request payment through the University's Employment Process, it does identify circumstances in which foreign visitors will be treated as employees and paid through the University's payroll system. When circumstances identified in this policy require the department to use the Employment Process, refer to the Human Resources Recruitment and Hiring Process.
This policy does not describe procedures for payment to students through the financial aid office.
|Questions:||It is critical to determine if the visa classification and other circumstances related to the foreign visitor allow for payment of any kind. If they do not, no payment will be allowed. If the foreign visitor's visa classification and other circumstances allow for payment, the method of any payment to a foreign visitor (Disbursement Voucher or Employment Process) must be determined before he/she performs any service. If you are not certain about whether a particular visa classification or set of circumstances allows for payment or you are uncertain as to the proper method of requesting payment (Disbursement Voucher or Employment Process), contact the Tax Compliance Section for assistance prior to the performance of service by the foreign visitor.|
NOTE: Individuals cannot pay foreign visitors with personal funds and then request reimbursement from the University. The University will not reimburse anyone who pays a foreign visitor with his/her own funds. All requests for payments to foreign visitors must be submitted in accordance with this policy and paid directly by the University to the foreign visitor or an appropriate third party vendor.
|Policy Owner:||FSO-Tax Compliance|