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Finance: Finance
Non Resident Alien Payments Policy


Approved by: Board of Trustees 
History: Issued -- March 14, 2002
  Revised -- 
  Additional History
Related Policies: Independent Contractor
Additional References:
Responsible Official:

Treasurer and Vice President for Finance and Administration  202-319-5606

I. Introduction

The university may, in the course of normal business operations, be required to make payments or reimbursements to individuals who are not residents or citizens of the United States.  All payments are subject to the requirements of both United States Immigration and tax law. 

 

This policy applies to all payments, including honoraria to individuals who are not residents or citizens of the United States.

 

II.  Definitions
N/A

 

III. Procedures and Regulations

The requirements to document and report and the ability to make payments and/or reimbursements to individuals are governed by a number of factors:

  • The individual’s country of origin and applicable tax treaties
  • The individual’s US visa status
  • The individual’s US tax status

Determination of proper payment treatment will be made by the Office of the Controller.   Departments are urged to allow adequate time for processing in advance of the activity that generates the need to make the payment or reimbursement.  Internal Revenue processing of taxpayer identification numbers (frequently required) can take up to 30 days.

 

 



Last Revised 26-Jun-09 12:33 PM.