Payments to Non-Resident Aliens
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1 Payments to Non-Resident Aliens Finance and Administration Financial Operations The Office of Disbursements
2 Who Is a Non-Resident Alien? Index Why Are Payments to Non-Resident Aliens Subject to Tax Withholding? What Are the Ramifications of Not Complying With Section 1441 of the IRS Code? Types of Payments Subject to Review Employee Compensation Payment Flowchart What Forms Are Required for Employee Compensation Payment? Travel Expense Reimbursement (Non-employee) Payment Flowchart What Forms Are Required for Travel Expense Reimbursement (Non-employee) Payment? B1/WB & B2/WT Visa Requirements-TRAVEL EPENSES/PER DIEMS
3 Index - Continued B1/WB & B2/WT Visa Requirements-TRAVEL EPENSES/PER DIEM Scholarship Payment Flowchart What Forms Are Required for Scholarship Payment? Honorarium/Award Payment Flowchart What Forms Are Required for Honorarium/Award Payment? B1/WB & B2/WT Visa Requirements-HONORARIUM Consultant/Independent Contractor Payment Flowchart What Forms Are Required for Consultant/Independent Contractor Payment? Where Can These Forms Be Found? Appendix of Required Forms
4 Who Is a Non-Resident Alien? For tax purposes, anyone who is NOT a U.S. Citizen or permanent resident alien (green card holder) and has not satisfied the substantial presence test is considered a non-resident alien who may be subject to tax withholding. 2
5 Why Are Payments to Non- Resident Aliens Subject to Tax Withholding? Under internal revenue code section 1441 certain payments made to non-resident aliens are subject to possible tax withholding. Treasury regulation requires all such payments be reported to the IRS It is the University s responsibility to withhold tax unless evidence is provided to show exemption from tax 3
6 What Are the Ramifications of Not Complying With Section 1441 of the IRS Code? Failure to comply with this code section may result in the University being held liable for the tax that should have been withheld, plus penalties and interest. 4
7 Types of Payments Subject to Review Employee compensation Travel expense reimbursement (non-employee) Scholarship (non-qualified portion only) Qualified - tuition, enrollment fees, and supplies Non-qualified everything else, including, but not limited to stipends, housing, board, transportation and cash Honorarium or award/prize Consultant/independent contractor 5
8 Employee Compensation Payment Flowchart GSU Department completes required forms. All forms and the employee are referred to Human Resources. HR Customer Service completes and reviews all required forms. HR schedules an appointment for the employee to meet with the Tax Accountant. The Tax Accountant is notified of the scheduled appointment. HR forwards all documents to the Tax Accountant prior to the scheduled meeting. Human Resources distributes employee packet to employee. Employee completes required forms. SS card or SSN Foreign National Info Form US Visa (copy) Passport (copy) Prior to the scheduled appointment, the Tax Accountant reviews all documents, completes a W-4 and form 8233, enters the employee's information into the withholding software and performs a tax residency and withholding analysis. At the appointment the Tax Accountant reviews all forms with the employee. Once complete, the Tax Accountant forwards the withholding information, W-4 and form 8233 to Payroll for processing. Payroll generates payment less any applicable withholding to employee. Tax Accountant reports and remits withholding to the IRS. 6
9 What Forms Are Required for Employee Compensation Payment? Form GSU Department GSU Employee GSU HR Customer Service Tax Accountant Personnel Action Form I-9 (copy of both sides) Passport (copy) US Visa (copy) Foreign National Information Form SS card or SSN Form 8233 W-4 7
10 Travel Expense Reimbursement (Non-employee) Payment Flowchart GSU Department completes required forms. Non-employee Traveler completes required forms. Department reviews forms for completeness and accuracy. Department contacts Purchasing to obtain a vendor number to be used in PeopleSoft voucher entry.** I-20(F1), DS-2019 (J1) or I-797(H-1B) (copy)* ITIN* US Visa* Foreign National Info Form* and B Visa Cert form for B Visa Holders I-94 (copy of both sides) Passport (copy) Travel Receipts Tax Accountant reviews forms, performs tax residency and withholding analysis and forwards documents to the Disbursements Office for payment. The Disbursements Office generates payment less any applicable withholding to Non-employee Traveler. Tax Accountant reports and remits withholding to the IRS. GSU Department enters an express voucher in PeopleSoft (PS) for the payment request. The PS voucher number is written on the payment request form and all documents are forwarded to the Tax Accountant. Payment Req Form (with PS voucher number)* *Travel amounts are limited to federal per diem rates and must be substantiated by receipts. Additional forms may be required if reimbursement amounts are greater than allowable per diem rate. ** Neither an ITIN nor a SSN is required for the non-employee traveler by IRS code section 1441 under GSU's accountable plan. However, a vendor#, which begins 995, is required for express voucher entry in PeopleSoft. 8
11 What Forms Are Required for Travel Expense Reimbursement Form (Non-employee) Payment? GSU Department Nonemployee Traveler Tax Accountant Payment Request Form Attach original receipts to Payment Req Form Passport (copy) I-94 (copy of both sides) B Visa Certification Form required if travel expense reimbursement exceeds federal per diem rates Foreign National Information Form Individual Tax Identification Number US Visa I-20(F1), DS-2019(J1) or I-797*(H-1B) (copy) Form 8233 *I-797 is completed and issued by the INS. 9
12 B1/WB & B2/WT Visa Requirements- TRAVEL EPENSES/PER DIEMS B1/WB Visa: may be reimbursed for reasonable travel and incidental expenses (evidenced by receipts for all lodging and travel) incurred in connection with a usual academic activity, regardless of the duration of the activity and regardless of whether the individual has previously received payment from other educational institutions. No SSN or ITIN required for payments that fall under the accountable plan rules. 10
13 B1/WB & B2/WT Visa Requirements- TRAVEL EPENSES/PER DIEM B2/WT Visa: may be reimbursed for reasonable travel and incidental expenses (evidenced by receipts) incurred in connection with a usual academic activity, not exceeding 9 days in duration, provided that the individual has not received honoraria from more than 5 educational institutions in the previous 6 month period (9/5/6 rule) Maximum Per Diem for B2/WT under GSU s accountable plan is $43/day for meals and incidentals. (9 $43 per day= $387 ) No SSN or ITIN required for payments that fall under the accountable plan rules. 11
14 Scholarship Payment Flowchart GSU Department completes required forms. Student completes required forms. Department reviews forms for completeness and verifies foreign student status in Banner (screen SPAINTL). The department forwards forms to GSU Foundation. GSU Foundation verifies that funds are available for the scholarship, notifies the department of any scholarships referred to the Tax Accountant and forwards all documents to the Tax Accountant for review. This step is only required for scholarships funded by GSU Foundation. I-20(F1), DS-2019 (J1) or I-797(H-1B) (copy) US Visa (copy) I-94 (copy of both sides) Passport (copy) ITIN or W -7* Foreign National Info Form Foundation Disbursement Form Tax Accountant reviews forms, completes form W- 8BEN and witnesses W-7 if applicable, performs tax residency and withholding analysis and forwards notification to Financial Aid and Student Accounts for processing. Tax Accountant reports and remits withholding to the IRS. Tax Accountant charges applicable withholding amount to student's account in Banner. Financial aid applies scholarship to student's account in Banner. * If the student does not have an ITIN and the Tax Accountant determines they are eligible for a treaty, the student must make an appointment with the Tax Accountant to file Form W-7. The student should bring original Passport, US Visa, I-94 and I-20 or DS-2019 to the appointment. 12
15 What Forms Are Required for Scholarship Payment? Form GSU Department GSU Student Tax Accountant Foundation Disbursement Form Foreign National Information Form Individual Tax Identification Number or W-7 witness W-7 Passport (copy) I-94 (copy of both sides) US Visa (copy) I-20(F1), DS-2019(J1) or I-797*(H-1B) (copy) W-8BEN *I-797 is completed and issued by the INS. 13
16 Honorarium/Award Payment Flowchart GSU Department completes required forms. Department reviews forms for completeness and verifies foreign student status in Banner (screen SPAINTL). All documents are forwarded to the Tax Accountant. Student/Guest completes required forms. I-20(F1), DS-2019 (J1) or I-797(H-1B) (copy) US Visa (copy) I-94 (copy of both sides) Passport (copy) ITIN or SSN Foreign National Info Form Payment Req Form and B Visa Cert Form for B Visa Holders Tax Accountant reviews forms, completes form W- 8BEN or 8233, performs tax residency and withholding analysis and forwards documents to the Disbursements Office for payment. Tax Accountant reports and remits withholding to the IRS. The Disbursements Office generates payment less any applicable withholding to student/guest. 14
17 What Forms Are Required for Honorarium/Award Payment? Form GSU Department GSU Student/ Guest Tax Accountant Payment Request Form Foreign National Information Form Individual Tax Identification Number or W-7 witness W-7 Passport (copy) I-94 (copy of both sides) US Visa (copy) I-20(F1), DS-2019(J1) or I-797*(H-1B) (copy) W-8BEN or Form 8233 B Visa Certification Form *I-797 is completed and issued by the INS. 15
18 B1/WB & B2/WT Visa Requirements- HONORARIUM B1/WB & B2/WT Visa: may be paid an honorarium for usual academic activity not exceeding nine days in duration, provided that the individual has not received honoraria from more than 5 educational institutions in the previous 6 month period (9/5/6 rule) Must have SSN or ITIN to receive payment (Recommendation: Have visitor obtain number prior to arriving in the United States) 16
19 Consultant/Independent Contractor Payment Flowchart GSU Department completes required forms. Consultant/independent contractor completes required forms. Department reviews forms for completeness and accuracy. Department contacts consultant/independent contractor to obtain ITIN* to be used in PeopleSoft requisition/voucher entry. GSU Department enters a requisition/voucher in PeopleSoft (PS) for the consultant/independent contractor using the ITIN* as the PS vendor number. The PS req/voucher # is written on the consultant req/payment request form and all documents are forwarded to the Tax Accountant. I-20(F1), IAP-66(J1) or I- 797(H-1B) (copy) US Visa (copy) I-94 (copy of both sides) Passport (copy) ITIN Foreign National Info Form Consultant Req Form (with PS req #) or Payment Request Form (with PS voucher#) Tax Accountant reviews forms, completes form 8233, performs tax residency and withholding analysis and forwards documents to the Disbursements Office for payment. Tax Accountant reports and remits withholding to the IRS. The Disbursements Office generates payment less any applicable withholding to consultant/ independent contractor. 17
20 What Forms Are Required for Consultant/Independent Contractor Payment? Form GSU Department Consultant Tax Accountant Consultant Requisition Form (> 1 day or >$4,999) Payment Request Form (1 day or < $4,999) Foreign National Information Form Individual Tax Identification Number Passport (copy) I-94 (copy of both sides) US Visa (copy) I-20(F1), DS-2019(J1) or I-797*(H-1B) (copy) Form 8233 *I-797 is completed and issued by the INS. 18
21 Where Can These Forms Be Found? Payment Request Form Consultant Requisition Form Foundation Disbursement Form 0form%2001_21_2004.doc Foreign National Information Form 19
22 Where Can These Forms Be Found? IRS form W I-94, I-20, I-797 or DS Personnel Action Form - Federal per diem rates 3&contentType=GSA_BASIC B Visa Certification Form 20
23 Appendix of Required Forms Personnel Action Form Form I-9 Employment Eligibility Form SS-5 Application for a Social Security Card Foreign National Information Form Form I-20, Certificate of Eligibility (F-1) Form DS-2019, Certificate of Eligibility (J-1) Form I-94 Departure Record Payment Request Form Form 8233 Exemption from Withholding for a NRA Form W-7 Application for IRS ITIN Form W-8BEN Certificate of Foreign Status Foundation Disbursement Form Consultant Requisition Form Consultant Payment Authorization B Visa Certification Form 21
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