Are payments to all international visitors handled the same way?
No. International visitors have both an immigration status governed by the U.S. Immigration and Naturalization Service (INS), and a tax status governed by the U.S. Internal Revenue Service (IRS). INS status is generally either “non-immigrant” or “immigrant”. A “non-immigrant” is an international visitor to whom the INS has given permission to reside temporarily in the United States. Generally, a non-immigrant has represented to the INS that he/she is a permanent resident of a foreign country to which he/she fully intends to return after a temporary stay in the U.S. The IRS generally refers to these individuals as “nonresident aliens” (NRA). In order to enter the U.S. a NRA must have a visa issued by the U.S. Department of State giving him/her certain limited permissions while in the U.S. Some visas permit limited payment to the NRA. (Visitors from Canada may not be issued a visa prior to visiting the U.S., though they will need a validated INS Form I-94 if payment is to be issued to th
