Payments to Foreign Nationals

Immigration and Tax Considerations

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

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 the UW's international faculty and staff are here in some non-immigrant category.

Immigrant Visas are for those who intend to reside permanently in the United States and have an offer of permanent employment.  Non-immigrant visas require considerably less documentation and processing time.

VISA TYPES: (These are the most common Visa Types used at the UW)

B-1 Business/B-2 Tourist (WB/WT)

J-1 Exchange Visitor Scholars

E-1 (coming soon)

O-1 Aliens of Extraordinary Ability

F-1 and J-1 Students

TN Trade Nafta

H-1B Temporary Worker

Permanent Residence/Immigrant Status

P-1 Internationally Recognized Athlete, Entertainment Group, or Essential Support Personnel

Other Visas:  Please contact Tax Compliance Office at (608) 262-0582 or for details and restrictions.

Tax Treaty Tables: