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

Taxpayer Identification Numbers (TIN)

A United States Taxpayer Identification Number is known as a TIN. A TIN for a foreign individual is either a U.S. Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN). A foreign taxpayer identification number (such as Canadian Social Insurance Number, known as SIN) cannot be used where a U.S. TIN is required.

A U.S. TIN is required to file a tax return and/or to claim a tax treaty benefit.

Important things to know about TINs:

• A U.S. SSN does not mean that the person is a US Citizen or Resident Alien.
• A person can have a TIN without ever having been to the United States.
• A TIN is issued for a person’s lifetime unless changed by law or the individual’s circumstances require that it be replaced by a different type of number.
• U.S. Temporary Taxpayer Identification Numbers issued by the IRS are no longer valid.
• One should not assume that a foreign individual does not have a TIN. It may have been issued many years ago.

The UW needs to obtain a Federal Tax Identification Number from an NRA because:

• Any foreign person whose income derives from U.S. sources must obtain and furnish the UW with a U.S. Federal Taxpayer Identification Number (TIN). If the foreign person does not have a TIN, the foreign person cannot file a U.S. Tax Return to obtain a refund. The foreign person will not qualify for a tax treaty benefit without a TIN, even though the foreign person might otherwise qualify for the benefit.
• If the foreign person is a non-resident alien individual (NRA) s/he should first apply for a Social Security Number (SSN). If s/he is not eligible for a SSN then s/he must apply for an Individual Taxpayer Identification Number (ITIN). Payments made subject to IRS reporting requirements will be reported on IRS Form 1042-S. A NRA may be required to obtain an ITIN, if s/he does not have a SSN.
• If the foreign person is a foreign governmental agency or on the IRS list of International Exempt Organizations, then a TIN is not required. The payment is neither taxable nor reportable.
• Any other form of business must apply for an Employer Identification Number (EIN) using IRS Form SS-4, Application for Employer Identification Number, if the payment is for reportable income.

Contact

For payments to foreign persons, other than foreign individuals, (defined as foreign corporations, partnerships, trusts, estates or any other person who is not a U.S. person) for services performed in the US; rental of property located in the US; or copyrights, royalties, use fees etc. contact the Financial Services Tax Desk for assistance.