Financial Affairs Administration
Accounts Payable
Administrative Systems Training
Budget Administration
Controller
Cost and Space Analysis
Equipment Accounting
Financial Accounting
Financial Review Services
Payroll Services
Student Accounting
Tax Services
Treasury
University Contracts
University Purchasing
Calendar
Forms
Object Code Search
Policies & Guidelines
Reports & Publications
Resource Links
Financial Affairs Main Page
UAB Financial Affairs
University of Alabama at Birmingham
701 20th Street South
921 Administration Building
Birmingham, AL 35294
Search Financial Affairs UAB Home UAB Directory UAB Calendars

payroll services   /  Paying Non-US Citizens

UAB has a large non-US citizen population. Payments to non-US citizens are governed by specific tax laws. For tax purposes a non-US citizen may be classified as a non resident alien (NRA) or resident alien (RA).

Organizations should contact the International Recruitment & Student Services (IRSS) office immediately when learning that a non-US citizen will be coming to the UAB campus. Additionally, the IRSS website provides valuable information regarding the paperwork necessary to ensure that a non-US citizen receives the appropriate direction when applying to come to the UAB campus.

Employee/Trainee payments require a non-US citizen to have a permanent US identification number (e.g. SSN or ITIN). If the NRA does not have a permanent US identification number, organizations may request a temporary records identification number.

Payments for non-US citizen independent contractor services may be issued through Payroll Services or Accounts Payble dependent on the nature of the payment and the taxability of the payment.

A comprehensive tax guide for payments to alien individuals is available.

© Copyright 2007 UAB Financial Affairs    All Rights Reserved
Web Development by Infomedia