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

Forms, Rules and Publications

UW Forms & References

• Non-Resident Alien Payment Data Sheet (UofW Form 1693)
• Check Request forms (UoW Form 1570)
• Invoice Vouchers (UoW Form 1730)
• Travel Expense Voucher (TEV)



• Suggested forms for letter of invitation to a Non-Resident Alien
• Visa Chart
• Sample Letter
• Table 1. Withholding Tax Rates on Income Other Than Personal Service Income Under Chapter 3, Internal Revenue Code, and Income Tax Treaties
• Table 2. Compensation for Personal Services Performed in the US Exempt from Withholding and US Income Tax Under Income Tax Treaties

IRS Publications & Forms

• IRS Publication 515 Withholding of Tax on Nonresident Aliens and Foreign Corporations
• IRS Publication 519 US Tax Guide for Aliens
• IRS Publication 901 US Tax Treaties
• IRS Publication 1915 Understanding Your Individual Taxpayer Identification Number
• IRS Publications 520 Scholarships and Fellowships
• IRS General International Taxpayer Information
and Tax Information For International Businesses


• IRS Form W-7 Application for IRS Individual Taxpayer Identification Number or fill-in form
• IRS Form 8233 Exemption From Withholding on Compensation for Independent (and Certain Dependent Personal Services of a Nonresident Alien Individual or fill-in form
• IRS Form 8233 Instructions
• IRS Form W-8BEN Certificate of Foreign Status of Beneficial Owner for United States Withholding or fill-in form
• IRS Form W-8BEN Instructions

Other Source Information

• Tax Treaties: Selected Text and Full Text
• Business/Tourist Visa Information
(includes waiver countries)
• US Code relating to payments to International persons IRC 1441-1446 regulations
• Bureau of Citizenship and Immigration Services (BCIS) rules and restrictions
• Internal Revenue Service (IRS) Federal Tax Withholding rules applicable to the payee