Payments to nonresident aliens from WSU Foundation funds Payments to nonresident aliens from WSU Foundation funds

If your department intends to pay a nonresident alien for a contract speaking/teaching engagement or performance in the United States with WSU Foundation funds, there are several requirements.

(1) The individual must have a Social Security Number or Individual Tax Identification Number, whichever is appropriate for the type of visa on which they travel. Please be aware that it can take four to six weeks to obtain an ITIN, so it is best if this is obtained prior to coming to the United States.

(2) The individual must submit a form W-8BEN to the Foundation and, if they want to claim an exemption from tax withholding based on a tax treaty, a form 8233.

(3) The Foundation must wait 10 days from the date we mail a copy of the form 8233 to the IRS to make the payment to the individual.

If you have questions, contact Skip Swearingen at 978-3816. Forms are available at http://www.irs.gov/formspubs/index.