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Quick Guide - Payments to International Visitors



Honoraria/Compensation for Non-Employee Services
  • Required documentation for all compensation for service payments:1
    1. Tax Coversheet for International visitors
    2. Clear readable copy of the passport page with the entry stamp or I-94 departure card2 (See examples below)
    3. Form W-8BEN, Part I, questions 1-6 and Part IV. Example of valid W-8 BEN Needed for vendor set up or if expired
    4. Send documents to FMS Tax, Poplars 527, BL campus, or fax to 812 856-48616

  • Additional documentation to obtain tax treaty benefits:
    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 ITQ3.

Travel Reimbursements only4
  • Required documentation for all travel payments:
    1. Tax Coversheet for International visitors
    2. Clear readable copy of the passport page with the entry stamp or I-94 departure card2 (See examples below)
    3. Form W-8BEN, Part I, questions 1-6 and Part IV. Example of valid W-8 BEN Needed for vendor set up or if expired
    4. Send documents to FMS Tax, Poplars 527, BL campus, or fax to 812 856-48616

  • 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 and Part IV. Example of valid W-8 BEN Needed for vendor set up or if expired

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

2US Customs and Border Protection (CBP) has automated its arrival and departure process and eliminated the paper Form I-94 for air and sea travelers. If no I-94 card is received a clear readable copy of the entry stamp in the passport will substitute for the I-94 card. CBP does create an electronic record. Visitors can get a print out at Global Entry kiosks or online at www.cbp.gov/I94. See exemples below.

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.

6If the required documentation is mailed or uploaded with DV documentation it may take up to a week to reach FMS TAX. Please fax or mail copy to FMS tax (812 856-4861) to avoid delay in payments.



Passport with Admission Stamp (replaces I-94 for documentation purposes)


I-94 Card issued at both Northern and Southern Land boarders


Version of I-94 issued by Global Entry Kiosks


I-94 Automated - Website print out www.cbp.gov/I94

Block IU Last Updated 3/12/2014
400 E. 7th Street, Poplars 527, Bloomington, IN 47405
FMS Customer Service:(812) 855-0375
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