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Human Subject Payments to Foreign Nationals

Directive Statement

This directive establishes the proper methods of making payments to nonresident alien human subjects who receive compensation for participating in research studies.

Reason for Directive

Individuals who are determined to be Nonresident Aliens (NRA) for tax purposes and are compensated for their participation in research studies are subject to mandatory 30% tax withholding.

Who Must Comply? 

All departments processing a human subject payment (HSP) to a nonresident alien.

Procedures

  1. The HSP request is reviewed by Payroll Services and Banking & Merchant Services
  2. Once approved, the Suppler Relations team in Disbursements assigns a supplier number to the individual recipient.
  3. Payroll Services provides information for the voucher payment distribution lines, to include the mandatory tax withholding for a nonresident alien (NRA)
  4. Required documents:
    • Completed Foreign National Information Form
    • Form W-8BEN
    • Passport page showing passport number and date the passport will expire
    • Visa
    • DS-2019, I-20, I-797, or EAD (if applicable)
    • I-94 and I-94 travel history
    • ITIN or Social Security Card (only if one has ever been issued)
    • Any advertising for the research study (or any correspondence that includes the amount of the payment)
  5. NRA students are strictly monitored for the number of hours they work during a UF pay week (“20-hour Rule”). Payroll Services requires the dates and hours involved for any compensated research study participation, since these hours also count toward the 20-hour limit.

Last Reviewed 

07/31/2021: initial content

Resources

UF Human Subject Payments

HSP Instruction Guides

Contacts

Payroll Services: (352) 392-1231 or payroll-services@ufl.edu

Banking & Merchant Services: (352) 392-9057

Disbursements: (352)392-1241