Visitors who receive a living allowance award, honorarium, or travel and business expense reimbursement payment(s) may be subject to federal, state and/or local taxes. For non-resident aliens (foreign nationals), a tax treaty may be available that would reduce or eliminate applicable taxes. PantherExpress provides information on their website addressing payments made to foreign nationals [LINK] along with specific issues related to withholding, speaking engagements, and honorariums.[LINK]

