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

Gather Information

In order to correctly request payment for international payees, you need to know the following:

• What are you paying?
• Honorarium
• Travel Expenses with an Honorarium
• Travel Expenses without an Honorarium
• Consulting Fee
• Other
• Where is the work performed, the property rented or the copyright used?
• One of the fifty states
• A U.S. possession/protectorate
• A foreign country
• Does the person have a Taxpayer Identification Number (TIN), U.S. Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN)?
• Yes
• No
• Do they have a number, but have lost their Social Security or ITIN card?
  
  • Yes (How to replace a lost Social Security or ITIN card)
  • No

• What is the country of Tax Residence? To what country does the person pay taxes, have closer economic ties or maintain residency?
• What is the length of time the individual will be at the UW?
• What is the length of time the individual will be in the United States during the year in which the individual is paid?
• What is the individual’s expected travel status while in the United States?
• For an individual in J-1 travel status, is the UW the sponsor named in section 7 of the DS-2019 (formerly known as IAP-66) or is the UW named as a payer of income on the DS-2019 when issued by another institution?