What are the IRS rules on paying a UN diplomat for services rendered to a university? For example, translation services.


You will treat this individual just as you would any other non-resident alien contractor. You should obtain the appropriate form W-8 from them (See Overview: Request Forms for 1099 Reporting – W-9s & W-8s).

Various tax treaties will have bearing on whether you need to withhold 30 percent, less or nothing. (See Treaties on the IRS Web site.) You will report payments on form 1042-S. (See instructions for Form 1042-S.)

Have more questions? Submit a request