Payment to Foreign Nationals
Immigration and Tax Considerations

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

Available Visa Options. Use this chart to help determine appropriate option. On-campus sources of additional information
Descriptions of Non-Immigrant classification visa options:
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 UW-Madison'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 H-1B Temporary Worker
TN Trade Nafta O-1 Aliens of Extraordinary Ability
B-1 Business/B-2 Tourist (WB/WT) F-1 and J-1 Students on Practical Training
F-1 and J-1 Student On-Campus Employment Permanent Residence/Immigrant Status
U.S. Internal Revenue Service Forms (W-7, W-BEN, 8233, etc.) International Tax Packet: PDF
UW System Tax Treaty Tables:

Prepared by:

  • Deborah Ahlstedt, International Faculty and Staff Services

with the assistance of :

  • Accounting Services
  • Employee Compensation and Benefits Services
  • International Student and Scholar Services
  • Legal Services