This section explains the rules for withholding tax from pay for personal services. Independent personal services are personal services performed by an independent nonresident alien contractor as contrasted with those performed by an employee.
This Category of Pay Includes
- Payments for professional services
- Honoraria paid by colleges and universities to visiting teachers, lecturers, and researchers
An honorarium may include consideration for travel expenses that are not reimbursed with a Travel Reimbursement voucher. Please see Honorarium Procedures for details on paying an Honorarium to an Foreign national.