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To make or report a payment by the University to a foreign
visitor, the department requesting payment must submit a valid
taxpayer identification number for the foreign visitor at
the time the payment is requested. No
payment can be processed without a Social Security Number
(SSN) or an Individual Tax Identification Number (ITIN).
(See Letter to campus, dated 6
April 1999). |
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A
Social Security Number is valid for all payments. Many
visitors who have previously been students or employees in
the United States have already been issued a Social Security
Number. |
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A
student or faculty identification number issued by the University
is not a valid number for this application. A Canadian
Social Security Number is also not acceptable. |
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Upon
request, The IRS will issue an Individual
Tax Identification Number (ITIN) for those who do not
qualify for a Social Security Number. The ITIN can
be applied for at some U.S. Consular offices overseas, OR
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As
of August 1999, Utah State University has been authorized
to act as a Certifying Acceptance Agent to assist in applying
for an ITIN. The appropriate forms can be filled out
in the Controllers Office, Old Main Room 26, or contact Pam Hill, (435) 797-1049.
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When using a check request for payment, the following
must be submitted before payment can be processed:
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The
Social Security Number (SSN) or Individual
Tax Identification Number (ITIN) |
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A
copy of the current visa |
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A
copy of the I-94 or IAP-66 |
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Completed
Foreign Visitor Information Form, html |
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Completed
IRS W-8BEN
Form, "Certificate of Foreign Status."
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| For
travel reimbursement, attach to the travel authorization: |
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Receipts
and/or explanation of per diem payments |
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A
copy of the current visa |
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A
copy of the I-94 or IAP-66 |
Honorarium payments (non-wage payments for services) are subject
to a 30% federal tax withholding. Various countries
(50+) have treaties that provide exemption from withholding
in some situations. Please
note: Indicating a payment as a scholarship or fellowship
does not exempt the payment from withholding or other requirements
referenced above. If services are required for payment,
it is neither a scholarship nor a fellowship.
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Questions concerning tax treaties,
forms, or other related matters may be directed to Pam Hill,
(435) 797-1049, Old Main, Room 26.
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| Last
revised 11/16/2000 |
