Capital Assets and Financial Management

DBMG - Foreign National Payments



  • Overview

      A Foreign National, also known as a Nonresident Alien (NRA), is a person who is not a U.S. citizen or lawful permanent resident. The Immigration and Naturalization Service and the Internal Revenue Service impose complex regulations for payments to Foreign Nationals.

  • University Policy

      University policy states that Virginia Tech can only make payments to NRAs that are sponsored by Virginia Tech. NRAs that arrive without the proper visa cannot be hired nor receive any type of compensation.

  • Departmental Responsibilites
      • Ensuring faculty and staff are aware of the special federal rules for payments to our international visitors before extending them an invitation or job offer
      • Ensuring proper visa is secured for international visitors before they arrive
      • Ensuring money paid as a stipend is a “gift or scholarship” does not require any services to be performed
      • Ensuring international students are notified that their scholarship may be subject to federal tax withholding
  • Internal Controls
      • Ensuring employees responsible for completing the Employment Eligibility Verification Form I-9 attend the Employing Foreign National Training Session
      • Ensuring the proper completion of all of the documents associated with Voucher payments