Forms Needed to Process Payments

Employee Wages
Independent Contractor/Honorarium Payments
Service Payments to Foreign Entities
Scholarship and Fellowship Awards & Stipend Payments
Service Payments to Foreign Entities
Travel Reimbursements
Living Allowance

Employee Wages

For the Payroll Office to correctly determine immigration and tax status of a foreign national, the following documents are required.

  • USCIS Form I-9, Employment Eligibility Verification Form
    Both the foreign national and the department must complete this form that documents the individual's eligibility to work in the U.S.
    The foreign national completes Section 1. The department completes Sections 2 and 3. The following are directions for completing Form I-9:
    • Look at documents that establish both identity and work eligibility.
    • List the document names and numbers in Section 2. Do not indicate "see attached."
    • See instructions for completing Form I-9 for:
    • Be familiar with the special instructions for completing Section 2 for F-1 or J-1 visa holder.
    • Update Section 3 if the foreign national's work authorization period has been extended.
       
  • UW Form 1007, Foreign National Payment Data Sheet. Foreign national completes this form and provides copies of the I-94 (if citizen of non-Visa Waiver Program country) or copy of passport page with port of entry stamp (if citizen of Visa Waiver Program country), passport page with picture and DS-2019 or I-20 if applicable. Instructions for completing UW Form 1007 are available here.

 

  1. For foreign nationals not eligible to claim a tax treaty benefit: 
    IRS Form W-4, Employee's Withholding Allowance Certificate. See the Supplemental Form W-4 Instructions for Nonresident Aliens. The foreign national completes this form upon initial hire at the UW and whenever there is a change in status. The form ensures the proper amount and type of taxes are withheld.

 

  1. For foreign nationals eligible to claim a tax treaty benefit:
    IRS Form 8233, Exemption from Withholding on Compensation must be completed. Instructions for completing IRS Form 8233. Check IRS Publication 515 to see if a tax treaty benefit is available.

Extending Work Authorization

Remember to update Section 3 if the employee's work authorization period has been extended.

To maintain continuous employment eligibility:

  • An employee with temporary work authorization should apply for new work authorization at least 90 days before the current expiration date.
  • If authorization is not granted within 90 days, the employee may be authorized to continue employment for a period not to exceed 240 days beyond the expiration of their current stay while the application for extension of stay is pending.
  • This extension applies only to certain non-immigrants authorized to work for a specific employer (e.g.,. E, H, O, and TN visa status).

Neither the regulations nor Form I-9 indicate how aliens are to document the I-9 during the pending period, or how an employer must verify that an application for temporary stay has been timely filed. ICE states that Form I-797, receipt notice, (which includes the date an application or petition was received) can be relied upon as evidence of filing.

To document an extension of employment authorization has been requested:

  • Note in Section 1 and 2 of Form I-9 that an extension has been filed.
  • Initial and date the note.
  • Attach approval Notice I-797.

Prior to an employee's work authorization expiring, the department and employee will receive advance notice from the Payroll Office. For employment to continue, the department will need to update the employee's I-9 Form (section 3) and forward the completed form to the Payroll Office. 120 days prior to work the work authorization expiring, the Payroll Coordinator and the employee will receive a notice. (Note the change, the department administrator and Human Resources will not receive this notice).

Independent Contractor/Honorarium Payments

For Accounts Payable to pay an independent contractor or process an honorarium for a foreign national, the following documents are required:

  • Form 1631, Honoraria Checklist for Invited Guest Speakers is used to hire a foreign national as a lecturer usually on a one-time basis.
  • ´╗┐Form 1632, Employee Versus Independent Contractor Classification Checklist (excluding visiting lecturers) is used to pay a foreign national for other, non-lecturer services which usually occur more than once.
  • UW Form 1007, Foreign National Payment Data Sheet. Foreign national completes this form and provides a copy of visa and/or passport page with port of entry stamp, passport page with picture and DS-2019 or I-20, if applicable. Instructions for completing UW Form 1007 are available here.
  • For foreign nationals eligible for a tax treaty benefit who are non-students (e.g., lecturer): IRS Form 8233, Exemption from Withholding on Compensation, must be completed. Instructions for completing IRS Form 8233.
  • Check IRS Publication 515 to see if a tax treaty benefit is available.

Service Payments to Foreign Entities

For Accounts Payable to pay a foreign company for services provided in the U.S., the following document is required (in order to claim a tax treaty benefit):

A foreign company completes this form and provides the original to Accounts Payable for payment processing. Note:  U.S. taxpayer ID is required in order to claim a tax treaty benefit.

Scholarship and Fellowship Awards & Stipend Payments

Paid Through UW Student Fiscal Services System

  • UW Form 1007, Foreign National Payment Data Sheet. Foreign national student completes this form and provides copies of the I-94 (f citizen of non-Visa Waiver Program country) or copy of passport page with port of entry stamp (if citizen of Visa Waiver Program country), passport page with picture and DS-2019 or I-20 if applicable. Instructions for completing UW Form 1007 are available here.
  • Department enters the award amount on-line in SDB or sends a copy of the award letter to SFS.
  • Student is issued a check that has no withholding.
  • On an annual basis, students are billed any taxes due on the award.
  • Nonresident alien students who are eligible to claim a tax treaty benefit are sent a W-8BEN to complete. Students must have a tax identification number (i.e., SSN or ITIN) to file the W-8BEN.

Paid Through UW Payroll System

  • Department enters award in OPUS.
  • UW Form 1007, Foreign National Payment Data Sheet. Foreign national completes this form and provides copies of the I-94 (if citizen of non-Visa Waiver Program country) or copy of passport page with port of entry stamp (if citizen of Visa Waiver Program country), passport page with picture and DS-2019 or I-20 if applicable. Instructions for completing UW Form 1007 are available here.
  • IRS Form W-8BEN must be completed by a student to claim an exemption due to a tax treaty benefit. Recipients must have a tax identification number (i.e., SSN or ITIN) to file the W-8BEN.
  • Check IRS Publication 515 to see if a tax treaty benefit is available.

  • Student is paid according to the appointment. Taxes are withheld, if no W-8BEN has been received in Payroll.

 Travel Reimbursements

See the Visitors and Students section on the Travel Office website for more information on the documents that are required for reimbursement.

Living Allowance

Visit the Living Allowance section on the Travel Office website for more information on the documents that are required.

 

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