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.