Guide for
Graduate Contacts
Reimbursement of Foreign
Nationals
For instructions on how to pay visiting nonresident alien consultants, scholars, and dignitaries, whether they are employees of the University of Illinois or not, including awards, see www.obfs.uillinois.edu/.
Payments to foreign nationals that benefit the student, such as scholarships and awards (generally payments to a student account that
are not processed through payroll), can be classified as taxable income. In cases where payments for credit to a Foreign National student
account is processed on the SAR form or DAWS, the information about the payment will be updated in Payroll for withholding and reporting
purposes some time after the payment. If taxes are due, the amount will be grossed up, and the department making the payment will be
charged for the difference. See
https://www.obfs.uillinois.edu/obfshome.cfm?
level=2&Path=foreignsecure&XMLData=scholarships for more details. (You will have to login to access this page.)
