This guide is intended to simplify the process. Examples of common payments the University makes to foreign nationals visiting or working in the US.Discover essential steps for safely paying international contractors. Our guide simplifies compliance, currency, payment methods, contracts, and more. Pennsylvania law requires withholding at a rate of 3.07 percent on non-wage Pennsylvania source income payments made to nonresidents. International Independent Contractors are non-US-based service providers who perform a specific skill outside the usual scope of University activities. The classification of International Independent Contractors is under the purview of Global Support Services. How to fill out Form 1099 for Independent Contractor? Payments to foreign national independent contractors working in the US are infrequent since these service providers typically work for companies. Go back up to view the complete list of US states and territories.