Forms Needed to Process Payments

Employee Wages
Independent Contractor/Honorarium Payments
Scholarship and Fellowship Awards & Stipend Payments
Travel Reimbursements
Living Allowance

Employee Wages

• USCIS Form I-9
• UW Form 1007
• IRS Form W-4
• IRS Form 8233 & UW Attachment

For the Payroll Office to correctly determine immigration and tax status of a foreign national, the following documents are required.

• USCIS Form I-9, Employment Eligibility Verification Form
  Both the foreign national and the department must complete this form that documents the individual's eligibility to work in the U.S.
  
  

  The foreign national completes Section 1. The department completes Sections 2 and 3. The following are directions for completing Form I-9:

  • Look at documents that establish both identity and work eligibility.
  • List the document names and numbers in Section 2. Do not indicate "see attached."
  • See instructions for completing Form I-9 for:
    • F-1 visa holder
    • J-1 visa holder
    • Employment Authorization Card holder
    • H-1B or TN visa holder
  • Be familiar with the special instructions for completing Section 2 for F-1 or J-1 visa holder.
  • Update Section 3 if the foreign national's work authorization period has been extended.
• UW Form 1007, Foreign National Payment Data Sheet. Foreign national completes this form and provides copies of the I-94, passport page with picture and DS-2019 or I-20 if applicable. Instructions for completing UW Form 1007 are available here.
• For foreign nationals not eligible to claim a tax treaty benefit:

  IRS Form W-4, Employee's Withholding Allowance Certificate.

  See the special IRS rules for foreign nationals completing the W-4 Form. The foreign national completes this form upon initial hire at the UW and whenever there is a change in status. The form ensures the proper amount and type of taxes are withheld.
• For foreign nationals eligible to claim a tax treaty benefit:

  IRS Form 8233 & UW Attachment, Exemption from Withholding on Compensation must be completed. Instructions for completing IRS Form 8233.

  Check the list of current income tax treaties for the specific activity below to see if a tax treaty benefit is available.

  • Scholarship and fellowship grant benefit
  • Independent contractor services benefit
  • Employee wage benefit
  • Teaching or research benefit
  • Studying and training benefit
  • Awards and prizes benefit
  • Royalty payments

See the flowchart, Pay Foreign National Wages for Employment in U.S.

Extending Work Authorization

Remember to update Section 3 if the employee's work authorization period has been extended.

To maintain continuous employment eligibility:

• An employee with temporary work authorization should apply for new work authorization at least 90 days before the current expiration date.
• If authorization is not granted within 90 days, the employee may be authorized to continue employment for a period not to exceed 240 days beyond the expiration of their current stay while the application for extension of stay is pending.
• This extension applies only to certain non-immigrants authorized to work for a specific employer (e.g. E, H, O, and TN visa status).

Neither the regulations nor Form I-9 indicate how aliens are to document the I-9 during the pending period, or how an employer must verify that an application for temporary stay has been timely filed. ICE states that Form I-797, receipt notice, (which includes the date an application or petition was received) can be relied upon as evidence of filing.

To document an extension of employment authorization has been requested:

• Note in Section 1 and 2 of Form I-9 that an extension has been filed.
• Initial and date the note.
• Attach approval Notice I-797.

Prior to an employee's work authorization expiring, the department and employee will receive advance notice from the Payroll Office. For employment to continue, the department will need to update the employee's I-9 Form (section 3) and forward the completed form to the Payroll Office. Notifications will be generated according to the following timeline:

• 90 days prior to work authorization expiring, the Payroll Coordinator for the employee's home department will receive a notice.
• 60 days prior to work authorization expiring, the Payroll Coordinator and the employee will receive a notice.
• 30 days prior to work authorization expiring, the Payroll Coordinator, employee, department administrator and Human Resources will receive a notice. Three days after an employee's work authorization has expired, a notice will be forwarded to Human Resources and the department to suspend the employee's employment. Without current work authorization, the employee cannot continue to work.

Independent Contractor/Honorarium Payments

• UW Form 1631 or 1632
• UW Form 1007
• IRS Form W-8BEN
• IRS Form 8233

For Accounts Payable to pay an independent contractor or process an honorarium for a foreign national, the following documents are required.

• UW Form 1631 or 1632.
  • Form 1631, Visiting Lecturer/Invited Speaker/Instructor. Employee Versus Independent Contractor Classification Checklist is used to hire a foreign national as a lecturer usually on a one-time basis.
  • Form 1632, Employee Versus Independent Contractor Classification Checklist (excluding visiting lecturers) is used to hire a foreign national for other, non-lecturer services which usually occur more than once.
• UW Form 1007, Foreign National Payment Data Sheet. Foreign national completes this form and provides copies of the I-94, passport page with picture and DS-2019 or I-20 if applicable. Instructions for completing UW Form 1007 are available here.
• For foreign nationals eligible for a tax treaty benefit who are non-students (e.g., lecturer): IRS Form 8233, Exemption from Withholding on Compensation, must be completed. Instructions for completing IRS Form 8233. >
• For foreign nationals eligible for a tax treaty benefit who are students: IRS Form W-8BEN, Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding must be completed. Instructions for completing the W-8BEN.

• Check the list of current income tax treaties for the specific activity below to see if a tax treaty benefit is available.

  • Independent contractor services benefit
  • Employee wage benefit
  • Teaching or research benefit
  • Studying and training benefit
  • Awards and prizes benefit
  • Royalty payments

See the flowchart, Pay Foreign National as Independent Contractor or for an Honorarium for Services Rendered in U.S.

See below for flowcharts for other payment processes:

• Pay Foreign National a Prize, Award or Research Stipend
• Pay Royalties/Rents Earned from U.S. Source Income
• Pay Nonresident Alien Corporation for Services Rendered in U.S.

Scholarship and Fellowship Awards & Stipend Payments

• UW Form 1007
• IRS Form W-8BEN

Paid Through UW Student Fiscal Services System

• UW Form 1007, Foreign National Payment Data Sheet. Foreign national student completes this form and provides copies of the I-94, passport page with picture and DS-2019 or I-20 if applicable. Instructions for completing UW Form 1007 are available here.
• Department enters the award amount on-line in SDB or sends a copy of the award letter to SFS.
• Student is issued a check that has no withholding.
• On an annual basis, students are billed any taxes due on the award.
• Nonresident alien students who are eligible to claim a tax treaty benefit are sent a W-8BEN to complete. Students must have a tax identification number (i.e., SSN or ITIN) to file the W-8BEN.

See the flowchart, Pay Foreign National Student a Taxable Stipend/Scholarship or Fellowship Through SFS System.

Paid Through UW Payroll System

• Department enters award in OPUS.
• UW Form 1007, Foreign National Payment Data Sheet. Foreign national completes this form and provides copies of the I-94, passport page with picture and DS-2019 or I-20 if applicable. Instructions for completing UW Form 1007 are available here.
• IRS Form W-8BEN must be completed by a student to claim an exemption due to a tax treaty benefit. Recipients must have a tax identification number (i.e., SSN or ITIN) to file the W-8BEN.

  Check the list of current income tax treaties for the specific activity below to see if a tax treaty benefit is available.

  • Scholarship and fellowship grant benefit
  • Independent contractor services benefit
  • Employee wage benefit
  • Teaching or research benefit
  • Studying and training benefit
  • Awards and prizes benefit
  • Royalty payments

• Student is paid according to the appointment. Taxes are withheld, if no W-8BEN has been received in Payroll.

See the flowchart, Pay Foreign National Student a Taxable Stipend/Scholarship or Fellowship Through UW Payroll System.

Travel Reimbursements

For the Travel Office to reimburse travel expenses to a foreign national, the following documents are required.

• UW Form 1007, Foreign National Payment Data Sheet. Foreign national completes this form and provides copies of the I-94, passport page with picture and DS-2019 or I-20 if applicable. Instructions for completing UW Form 1007 are available here.
• TEV signed by foreign national and department approver
• Copy of stamped I-94 (or I-94W) NOTE: Be sure copy is readable.
• Copy of identity page from passport
• Copy of work authorization for J-1 scholar and copy of their DS 2019. If the UW is not the sponsoring agency in Box 2 of the DS 2019, then written authorization from the International Students and Scholars Office at the sponsoring university is required.
• Copy of I-20 for F-1 students
• If the foreign national is Canadian, a copy of either his/her driver's license and social insurance card OR copy of identity page from passport.

Living Allowance

A living allowance can be issued for up to the allowable per diem rate for meals for the area of travel for no more than 30 days at a time. An additional Travel Expense Voucher (TEV) must be submitted to the Travel Office at the beginning of each subsequent 30-day period for which a living allowance will be paid.

Initiating Payment of Living Allowance:

• Department submits a purchase requisition to initiate payment of a living allowance to a foreign national.
• Object code 02-90 should be used.
• Department prepares an Travel Expense Voucher (TEV) form at the beginning of the performance period to cover living allowances for first 30 days.
• Completed form is submitted to the UW Travel Office, Box 351117.