Individuals or Groups Payments to be made by a department either directly to or on behalf of non-resident alien individuals or groups are subject to special tax withholding and reporting regulations. To satisfy withholding and reporting requirements the proper tax forms must be completed prior to any disbursement of funds. Examples of such payments include (but are not limited to) speaker fees, consultant fees, honoraria, awards, artist fees, performer fees, royalties, certain types of participant support costs, personal living expenses, travel expenses, etc. While in the planning stage and prior to issuing payment, contact Mack Howard, Director, International Employment and Non Resident Alien Taxation at (864) 656-5589. The Office of International Employment and Non Resident Alien Taxation is located in the Administrative Services Building.