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Part 12. INDEPENDENT CONTRACTORS
Table of Contents

12.1. Introduction and Resources

12.2. Authorizations

12.3. Classification of Independent Contractors Versus Employees

12.4. Payments, Including Honoraria and Stipends

12.5. International Nonemployees - General Information

12.5.1. Authorization for B Visitors

12.5.2. Authorization for J Visitors

12.5.3. Tax Treaty Benefits

12.5.4. Services Performed by Independent Contractors

12.5.5. Services Performed by Performers

12.5.6. Payment Documentation for Services Performed

12.5.7. Taxes for Nonresident Aliens

12.5.8. Travel Reimbursements

12.5.9. Resources

12.5.10. Visa Table

12.6. Taxes


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