Tax Compliance Guidelines - Tax Issues Relating to Payments to Foreign Visitors and Vendors

Related Forms

  • Tax Filing

    The Tax Forms below can be found in the Tax Filing section on the Office of the Controller’s website.

    International Tax Questionnaire (for vendors)

    Tax Cover Sheet for International Visitor

    Payments to Foreign Vendors

    For foreign visitors honoraria (services) and travel visit: Quick Guide - Payments to International Visitors Foreign Visitors

    Foreign Vendors:

    Services performed abroad - Vendor completes Form W-8BEN (for Individual) and Form W-8BEN-E (for companies). See special Purchasing’s Procedures for International Services. The department should add a note to purchase order or DV that service is performed outside of USA.

    Purchase of goods:

    Vendor completes Form W-8BEN or W-8BEN-E.

    Services and Travel performed within the US, complete Tax Coversheet and provide a copy of I-94

    Optional:

    To apply for Tax Treaty, visitor who holds a US Tax Identification Number (SSN) must complete the International Tax Questionnaire.

    FMS tax will determine their proper tax status and determine if eligible for tax treaty - see Employment and International Students, Faculty & Staff.

Procedures

International Students and Employee

Students, faculty or staff, who are on a visa from a foreign country must complete the International Tax Questionnaire online via a secure website

Foreign National Information System (FNIS):

Go to Request for ITQ/FNIS Password to obtain a password to access FNIS.

FMS tax will determine their proper tax status and determine if eligible for tax treaty.

For help with FNIS, visit

Tax Identification Number:

FMS tax may be able to assist the foreign visitor with obtaining an ITIN (individual tax identification number) needed for obtain tax treaty benefits. Visit Applying for an Individual Taxpayer Identification Number (ITIN).

Contacts

CATS Presentation & Training