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

Determine visa type, income type and eligibility for payment

1. You have determined that activities were performed exclusively INSIDE the United States.
2. Use the visa chart to determine the type of income that is allowed and any additional immigration documentation required for your visitor's visa type.
3. Select the visa type below to learn how to make payment to this individual:
• B-1/B-2, WB/WT and Canadians without a Visa
• F1, J1 Student
• G, H, TN, L-2: The only type of payments allowed for this immigration status are the reimbursement of travel expenses not associated with Honoraria. See Travel for more information. All other payment types are not payable.
• J1 (non-student)
4. If your visitor does not fit one of the above visa types, this individual cannot be paid this type of income.

If you have questions, contact the Financial Services Tax Desk at 206 (221-4928) or nratax@u.washington.edu