Foreign Visitor Tax Guide: Section Ten

Payment Processing Requirements

Departments who are planning to invite a foreign national to ASU and either pay the foreign individual a honorarium or expense reimbursement must take the necessary steps to bring the foreign national into the U.S. under an appropriate visa status that will allow ASU to make payment to the individual. For this reason the departments need to work with the International Programs Office in inviting nonresident aliens to the U.S.

The following forms MUST BE COMPLETED by all foreign nationals when arriving at ASU.

ASU Independent Contractor Certification Form.(.pdf)
This form must be completed by all individuals and other entities wishing to be paid by ASU. In addition to obtaining a declaration of U.S. or Non U.S. residency status, the form also asks for the U.S. Social Security Number or other U.S. Taxpayer Identification Number.This form is necessary to set the individual up on the vendor tables in Advantage.

ASU Alien Data Collection Form.(.pdf)
This form must be completed by the foreign national before payment can be facilitated at ASU. The instructions to this form require that a copy of the foreign national's I-94 (visa status) record and passport page with his/her picture be attached to the form.

IRS Form 8233, Exemption From Withholding on Compensation for Independent
(and Certain Dependent) Personal Services of a Nonresident Alien Individual.(.pdf)
This form is filed by ASU with the IRS for all payments related to compensation for services to be exempt from withholding tax under a tax treaty. This form must be completed properly, filed by ASU with the IRS, and then held 10 days before payment can be made to the individual. Only those individuals eligible for tax treaty benefits need to complete this form. As of 12/31/1999 the Federal government has stipulated an ITIN or a Social Security Number is mandatory for processing this form. Forms 8233 that are not properly completed will be returned unapproved by the IRS and taxes will be withheld at the required 30% rate.

IRS Form W-8BEN, Certificate of Foreign Status of Beneficial Owner for U.S. Tax Withholding. (.pdf)
This form must be filed with the university by the foreign national in order for fellowship and scholarship payments to be exempt from withholding tax under a tax treaty. Only those individuals eligible for tax treaty benefits need to complete this form.

Appendix 3 explains the documents to attach to the request for check so a payment can be made to a nonresident alien individual.