Please read the pages in this section first.

General Guidelines

Steps to Payment:

1. Gather Information.

2. Determine the location of the activity.

3. Determine visa type, income type and payment eligibility for activities exclusively:

• INSIDE the U.S.
• OUTSIDE the U.S.

4. What are the tax reporting/withholding requirements?

5. What is a TIN?

6. What is an ITIN?

7. Request Payment

Forms, Rules, and Publications

Glossary

Contacts

Contacts

• Questions about other types of payments to foreign individuals or business entities providing a service in the United States or for royalties, copyrights, usage fees, or rentals in the US:

• 1099MISC reporting issues to US persons and Resident Aliens
  ten99@u.washington.edu
• Application for and questions about Individual Taxpayer Identification Numbers
  itin@u.washington.edu