Office of Financial Management Services - Tax Reporting and Retirement


Office of Financial Management Services Tax Reporting and Retirement

Home
VPCFO
AVP - FMS
Access IUIE
FMS Staff Directory
FMS Support Form
FMS Newsletter
Faculty/Staff Salary Listing

Quick Guide to International Visitor Payment Procedures

Honoraria/Compensation for Non-Employee Services

Required documentation for all compensation for service payments:¹
1. Tax Coversheet for International visitors
2. I-94 departure card² (services provided inside the US) or Certification of Activity Outside U.S.
3. Form W-8BEN, Part I, questions 1-6 and Part IV.

Additional documentation to obtain tax treaty benefits:
1. International Tax Questionnaire (ITQ)
2. 8233, including page 3 certification
3. I-20 (F status) or DS-2019 (J status)
4. Copy of application for social security number (SSN) or individual taxpayer identification number (ITIN) if the individual does not have an SSN or ITIN listed on the ITQ³.

Travel Reimbursements only⁴

Required documentation for all travel payments:
1. Tax Coversheet for International visitors
2. I-94 departure card² (travel inside the US) or Certification of Activity Outside U.S.
3. Form W-8BEN, Part I questions 1-6 and Part IV.

Additional documentation to obtain tax treaty benefits if travel characterized as fellowship income:⁵
1. International Tax Questionnaire (ITQ)
2. I-20 (F status) or DS-2019 (J status)
3. Copy of application for social security number (SSN) or individual taxpayer identification number (ITIN) if the individual does not have an SSN or ITIN listed on the ITQ.
4. Form W-8BEN, Part I questions 1-6, Part II, and Part IV.

¹For a more detailed explanation and to search using immigration statuses, please use this link. You must have an immigration status handy.

²International visitors from visa waiver countries have been encouraged to participate in the Electronic System for Travel Authorization (ESTA) program. They will not receive on I-94 card. Or citizens of Canada, Mexico & Bermuda, through the visa free travel program, may not require an I-94 card as well. Please photocopy the stamp in the passport pertaining to this visit and substitute for the I-94.

³IU provides assistance for the ITIN under certain circumstances. Please follow this link to see if you maybe eligible.

⁴The required documentation listed is in addition to any documentation required by the policies and procedures of Travel Management Services.

⁵Travel payments for individuals whose travel is not related to the conduct of business on behalf of Indiana University will be classified as a fellowship for tax withholding and reporting purposes. Please contact the tax department for more information.

Last Updated 10/27/2011
400 E. 7th Street, Poplars 527, Bloomington, IN 47405 (812) 855-0375
Copyright © The Trustees of Indiana University | Copyright Complaints | Privacy Notice