| Nonresident Forms Processing FlowchartNRA related forms and documentation required in addition to the standard ASU payment processing forms. |
| PAYMENT TYPE |
TAX FORM REQUIRED |
ADDITIONAL FORM |
TAX FORM ISSUED |
TAX
STATUS |
| EMPLOYEE |
W-4 (S-1) if wages not exempt under tax treaty, substitute 8233 affidavit if wages exempt under tax treaty |
I-9 documentation required |
1042-S if if wages not exempt under tax treaty exempt under tax treaty; W-2 |
Graduated withholding rates wages NOT exempt under tax treaty; Visa status dictates FICA taxation if |
| FELLOWSHIP AND SCHOLARSHIP (Students) |
W-8BEN and foreign home address |
Alien Data Collection form; copy of fellowship or schlolarship award notice |
1042-S |
14% if award is (a) NOT exempt under tax treaty or (b) is NOT used for tuition, books, required fees & materials NO FICA |
| GRANT PARTICIPANTS |
W-8BEN and Foreign Home Address |
Alien Data Collection Form; copy of grant award notice |
1042-S |
14% if award is (a) NOT exempt under tax treaty or (b) is NOT used for tuition, books, required fees & materials NO FICA |
| INDEPENDENT CONTRACTOR (including Guest Lecturer) |
8233 if payment exempt under tax treaty |
Alien Data Collection Form; compliance statement; copies of passport, I-94 |
1042-S |
30% if payment is NOT exempt under tax treaty; NO FICA |
| ROYALTY PAYMENTS |
W-8BEN and foreign home address |
Explanatory documentation |
1042-S |
Various Rates per IRS royalty tax table; 30% if NOT listed; NO FICA |
| TRAVEL EXPENSES |
None |
Original receipts |
None |
Not taxable if travel reimbursement guidelines are followed |
