Forms Required for Payments

The matrix below identifies the forms Cornell requires to process payments to various categories of foreign visitors.

Note: Reimbursed business expenses paid to foreign nationals do not have unique requirements.

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Form Salary/ Wages and Payroll Stipends Honoraria B Visa or No Visa Honoraria J-1 from Cornell Honoraria J-1 from Other School Living Allowance/ Non-Payroll Stipend Scholarship/ Fellowship for Students
UPAF or other payroll appointment form/process X          
Financial Aid Form           X
Voucher   X X X X  
I-9 X          
Foreign National Tax Profile X       X X
Honoraria Attestation   X        
J-1 Letter Other Institution       X    
I-20
(See note 2)		 X         X
DS-2019 (formerly IAP 66)
(See note 2)		 X   X X X  
I-94
(See note 2)		 X X X X X X
U.S. Federal ID Required
(See note 3)		 X       X X
Tax Withholding
(no withholding if treaty rights are applicable)		 X X X X X X
Tax Reporting X X X X X X

 Notes:

  1. Cornell generally can not make these payments. See Payments Allowed by Visa Type.
  2. Attach immigration documents to your Foreign National Tax Profile in Sprintax Calculus.
    Caution: Visitors from Canada and Mexico who enter the U.S. without a visa often do not obtain an I-94.
  3. A U.S. Federal ID is required for tax-reporting and tax-treaty exemption. The IRS also requires a Federal ID on all U.S. tax returns. Cornell will, however, pay an honorarium without one.
  4. Cornell will not make a payment to a foreign national until the immigration status has been properly reviewed. However, payments will be processed before receipt of the Foreign National Tax Profile and/or U.S. Federal ID number, but treaty exemptions will not be granted without the required information.