University of Connecticut
Payments to Foreign Nationals
Immigration and Tax Considerations

This manual was prepared for the use of University of Connecticut divisions and departments. The information contained herein may not apply to other colleges and universities.

Commonly Used Non-Immigrant Visas

International Payment Guide

Foreign Visitor (Non Payroll) Payment Flowchart

All visas fall within two broad categories: non-immigrant and immigrant. Non-immigrant visas are given to individuals who intend to reside temporarily in the United States. The position they fill may be permanent, but they must be in it temporarily. The vast majority of UCONN's international faculty and staff are here in some non-immigrant category. Immigrant visas are for those who intend to reside permanently in the US and have an offer of permanent employment. Non-immigrant visas require considerably less documentation and processing time.

J-1 Exchange Visitor Scholars

International Visitors Checklist (pdf)

H-1B Temporary Worker

TN Trade Nafta

O-1 Aliens of Extraordinary Ability

B-1 Business/B-2 Tourist (WB/WT)

International Visitors Checklist (pdf)

F-1 and J-1 Students on Practical Training

F-1 and J-1 Check List

F-1 and J-1 Student On-Campus Employment

F-1 and J-1 Check List

Permanent Residence/Immigrant Status

U.S. Internal Revenue Service Forms for IRS W-7, W-8BEN, & 8233

Revenue Statement (Attached to 8233)

Foreign National Information Form (Page 1 & 2)

Must be completed & forwarded with each payment.

United States Department of Justice Immigration & Naturalization Service Employer Information Bulletin 99-05
Nonresident Alien Tax Treaty Benefits Chart
(Microsoft Excel Format)

IRS Treaty Website

Income Tax Treaties