LSU Accounts Payable

Schools and departments in the Louisiana State University System have historically invited international speakers and scholars to participate in conferences, assist in research or provide lectures to students in exchange for the reimbursement of travel and per diem expenses. Changes in the U.S. income tax law preclude the university making the promised reimbursement to nonresident alien international visitors not in certain prescribed visa categories. LSU supports visits to this campus by foreign scholars and the university recognizes the need for an international exchange of knowledge. It is this exchange that continues to challenge and broaden the horizons of both students and faculty. The university administration is in full support of this effort and will provide any assistance necessary to faculty in accomplishing this end. The university must, however, extend our support to include educating the University community to comply with the federal and state laws applicable to payments to nonresident alien visitors.


	Non Resident Alien Procedures Schools and departments in the Louisiana State University System have historically invited international speakers and scholars to participate in conferences, assist in research or provide lectures to students in exchange for the reimbursement of travel and per diem expenses. Changes in the U.S. income tax law preclude the university making the promised reimbursement to nonresident alien international visitors not in certain prescribed visa categories. LSU supports visits to this campus by foreign scholars and the university recognizes the need for an international exchange of knowledge. It is this exchange that continues to challenge and broaden the horizons of both students and faculty. The university administration is in full support of this effort and will provide any assistance necessary to faculty in accomplishing this end. The university must, however, extend our support to include educating the University community to comply with the federal and state laws applicable to payments to nonresident alien visitors. Nonresident Alien vs. Resident Alien International Visitors International Students Tax Withholding Overview Letters of Invitation Visa Waiver Program U.S. Tax Treaties FASOP-AS:04: NRA Consultant, Contractor, Scholarship & Fellowship Payments AS441: Nonresident Alien Check Request NRA Paperwork Checklist Compliance Statement

Non Resident Alien Procedures