Foreign Nationals / Nonresident Aliens

Payments to Foreign Nationals

Depending on the payment, you will need to complete the following steps:

  1. Complete documentation requirements stated below and submit it to University Payroll & Tax Services, PO Box 113201.
  2. After University Payroll & Tax Services has processed the paperwork, the department will be provided with the respective IRS Forms.
    1. Have the foreign national sign the IRS Forms
    2. A PeopleSoft Tax Withholding Information Form (PTWIF) will be provided. This is commonly called the “Windstar Coversheet.” This form indicates the appropriate department to which to send the IRS Forms.
  3. After the PTWIF is received and the IRS Forms have been signed, the hiring department should enter the foreign national into an Electronic Personnel Action form (ePAF). The PTWIF will serve as guidance for entering the payment/hire into ePAF.

Prepare the following documentation for the type of payment:

For Employment Payments:

  1. Foreign National Information Form
  2. Copy of Visa and Passport page showing passport number
  3. Copy of I-94
  4. Copy of I-20 (F-1), DS-2019 (J-1), I-797 (H-1B), or EAD Card
  5. Copy of Social Security Card
  6. Copy of I-9 submitted to HR
  7. Verification against SDN list

For Independent Contractor/Honorarium Payments:

  1. Foreign National Information Form
  2. Copy of Visa and Passport page showing passport number
  3. Copy of I-94
  4. Copy of DS-2019 (J-1)
  5. Copy of Social Security Card or Individual Taxpayer Identification Number (ITIN)
  6. Verification against SDN list
  7. Copy of Invitation Letter – must show dates of lecture and dollar amount offered

For Fellowship Payments:

  1. Foreign National Information Form
  2. Copy of Visa and Passport page showing passport number
  3. Copy of I-94
  4. Copy of I-20 (F-1), DS-2019 (J-1), I-797 (H-1B)
  5. Copy of Social Security Card or Individual Tax Identification Number (ITIN)
  6. Copy of Memorandum of Understanding
  7. Verification against SDN list

Payments to Foreign Corporations Performing Services in the U.S.

Foreign Corporations will need to complete the W8BEN and mark box 10 for zero percent withholding. They must have a U.S. Employer Identification Number (EIN) to receive tax treaty benefits. If they do not have a U.S. EIN, they will need to complete Form SS-4 to obtain one using the instructions below. If we do not receive a U.S. EIN, we are required by law to withhold 30% tax on the payment. More information can be found on the IRS web site and U.S. Tax Treaties web site.