This page and linked chart below provide guidance on WashU payment policies for foreign nationals, based on immigration status and visa type. The chart specifies allowable payment types, including wages, stipends, independent contractor payments, honoraria, travel reimbursements, prizes/awards, and scholarships.
This chart and the explanation are important because they serve as a single, authoritative guide to ensure WashU complies with two complex areas of federal law: U.S. immigration and U.S. tax (IRS) regulations.
Incorrect payments to foreign nationals can result in severe legal consequences for both the university and the individual.
Disclaimer statement
The Office for International Students and Scholars (OISS) provides resources and content for general informational and educational purposes only. This information does not constitute legal advice or tax advice. The information provided is subject to changes in the law. For specific legal questions or guidance, students and scholars are encouraged to seek personalized legal advice from a qualified attorney at their own discretion and expense.
Understanding payment categories
| Chart Category | Definition |
|---|---|
| Immigration Status | F-1, J-1, H-1B, O-1, E-3, TN, etc. |
| Visa Purpose | Student, Professor, Research Scholar, Intern, Temporary Worker |
| Payment Types | Employment/Wage, Stipend/Fellowship, Independent Contractor, Honorarium, Expense/Travel Reimbursement, Prize/Award, Scholarship |
Definitions
- According to the Department of Homeland Security (DHS), “to employ” means to use someone’s services, where one party provides a service to another in exchange for some benefit.
- As per the Immigration Reform and Control Act (IRCA), I-9 employment refers to “any service or labor performed by an employee for an employer within the U.S.” An employee is defined as “an individual who provides services or labor for an employer for wages or other remuneration but does not mean independent contractor.” (8 CFR 274a)
A stipend refers to a specific type of payment and how it’s categorized for tax purposes. At WashU, stipends are classified as taxable scholarships provided for living expenses and are not payments for services rendered.
These payments are processed through accounts payable, typically as a miscellaneous payment request or a Supplier Invoice Request.
For a special, non-recurring activity or event also known as “a usual academic activity.”
Per diem is not allowed for Expense and Travel Reimbursement.
A payment in recognition of accomplishment; not a service rendered in exchange for compensation. Includes study participation.
How to use the chart
- Identify the sponsor of the foreign national (Column A).
- Questions to ask the foreign national – Who is the sponsor of your immigration/visa status? Or who issued your document, which identifies you as a foreign national in the U.S.?
- The foreign national will either be sponsored by WashU or another institution.
- Identify the foreign national’s immigration status (Column B) that will be active when a payment is made.
- Narrow down their specific purpose for the activity in question (Column C).
- Some immigration statuses are listed more than once because the answer depends on the foreign national’s specific purpose for being in the U.S.
- For example, a J-1 Exchange Visitor may be in the U.S. for different reasons, and it is the reason itself that sometimes determines whether they can receive a certain payment.
- Identify the type of payment in question (select from Columns D – J) and refer to the Definitions above for details.
Understanding the answers
You will see one of 4 types of answers in the matrix:
- “Yes” – activity and payment for the activity is always allowed for a foreign national in that category.
- “Yes (#)” – activity and payment for the activity is sometimes allowed; additional stipulations, considerations and requirements exist; see the Notes section below the chart for details.
- “No” – activity and payment for the activity is never allowed for a foreign national in that category.
- “N/A” – this type of activity or payment is not applicable for the foreign national in this category.
In many cases, the matrix indication is applicable to both the payment and the activity associated with that payment. This chart considers both the immigration and the tax compliance side of the question.
The chart is meant to simplify complex immigration and tax information. Therefore, straightforward Yes/No answers may not always be possible for specific questions or situations. The Notes section addresses this complexity.
Important!
Review and understand any notes linked to a “Yes” response.
For example, a J-2 Dependent may receive wages only with written authorization from USCIS, indicated as “Yes(3)” in the matrix. Accepting employment without this authorization violates the J-2’s immigration status, which can lead to serious consequences such as deportation and future ineligibility to enter the U.S.
Distinguishing between a “Yes with a note” and a “No” is crucial for both the individual and the institution responsible for the payment.
Additional resources
OISS is here to assist you with interpreting the chart and answering questions. Email OISS at oiss@wustl.edu if you:
- do not see a visa type or payment type that applies in your case
- do not understand any portion of the chart or the notes
- do not understand the reasoning behind an answer
- are unclear on how to proceed after determining the answer
OISS may re-direct your question to the Tax Department if necessary.
Frequently asked questions
- Why are some payments unallowable? Unallowable payments typically result from federal immigration laws, IRS regulations, or university risk management policies.
- What documentation is required for allowable payments? Documentation requirements vary depending on visa type, purpose, and the type of payment in question.
- Whom should I contact for guidance? First contact OISS with questions about the information presented on this page or the chart. If necessary, OISS will refer you to WashU HR, Tax Department, Office of General Counsel, or Payroll Services.