|
Payments made to or on the behalf of nonresident aliens are subject to special tax laws and regulations. International Tax must monitor all nonresident alien payments to ensure that Southern Illinois University is in compliance with the tax laws and regulations.
Please use the following information as a guide for obtaining information regarding Nonresident Aliens. Make sure to review the Guidelines and Procedures.
If you have any questions, please contact Jann Taylor or Vivian Nagel, Miles Hall Rooms 108-109, 453-5275, tayjann@siu.edu or vivsue@siu.edu.
Additional information may also be obtained from the Office of Tax Compliance.
FORMS
This form must be attached to the Contractual Service Voucher when it is presented to Accounts Payable for payment. The Collection Form is designed to collect the information necessary to determine the U.S. tax status of a non U.S. Citizen.
|
Academic honoraria and associated travel can be paid to B-1 visitors who have provide services as a guest lecturer if the following is true:
|
1. |
This visit will last less than 9 days. |
2. |
This individual has not received payment for similar services from five other institutions over the past six months.
|
|
This form is used to claim a tax treaty-based exemption from federal tax withholding on income received for personal services (i.e., wages, salary, honoraria, etc.). A U.S. Taxpayer Identification Number (SSN or ITIN) must be provided on Form 8233 at the time a Contractual Service Voucher is submitted for payment for personal services. This form is only valid for one calendar year.
|
This form is to be completed by a nonresident alien to establish his or her foreign status and to claim an exemption from federal income tax withholding on scholarship/fellowship payments. All payments to or on behalf of nonresident aliens must be accompanied by form W-8BEN
|
Use this form when a nonresident new employee must meet with the International Tax Office.
|
|
