Please read the pages in this section first.
Overview
General
Guidelines
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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:
4. What are the tax
reporting/withholding
requirements?
5. What is a TIN?
6. What is an ITIN?
7. Request
Payment
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Forms, Rules, and Publications
Glossary
Contacts
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Making Payments to Nonresident Aliens (NRA):
Honoraria,
Services, Related Travel
Reimbursement and Other Payments
Overview
These pages are a guide and planning tool for making payments to
international visitors to the University of Washington (UW). See the
following IRS publications for more information; PUB 515 and PUB 519. The
payments
discussed are for visitors who are not employees of the UW and for
payments to other foreign tax persons paid through Payables
Administration. Departments should consult this information at least
five to six weeks in advance of the visitor's arrival.
For immigration purposes, a nonresident alien individual (NRA) is a
visiting
foreign national (individual)
who is in a non-immigrant travel status (known as visa
status).
Note: The following information does not apply to
U.S. citizens or resident
aliens.
After reading the general guidelines, follow the Steps to
Payment on the left to determine the paperwork needed to process
payment.
NOTE:
- When making payments to foreign companies or other legal entities
for work performed in the US,
contact the Financial Services Tax Desk before work is started.
- Be sure to use the instructions and forms on this site each time you are planning to
make payments through Payables Administration to a foreign person. This
way you will be using the
most current forms and information available.
If you have questions, contact the Financial Services
Tax Desk at 206 (221-4928) or nratax@u.washington.edu
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