9.16 Payments to Nonresident Aliens

General Policy Guidelines

1. Determining the method of the payment (Check Request or Employment Process): Before applying this policy, it is critical to determine the method of the payment being made to the foreign visitor.

   Under most circumstances (where payment is allowed), foreign visitors who provide a service for a fee will be paid as employees. Unless a department has identified a foreign visitor who meets the criteria specified in the University Policy for Noncompetitive Selection, the department is required to conduct an employment search which adheres to the University's Recruitment Policy. Refer to the "Method of Payment" section under the Summary of Payments Allowed and Disallowed Under Various Visa Classifications within this Policy to determine when the Check Request or Employment Process should be used. The appropriate "method of payment" depends upon the:

   • visa classification held by the foreign visitor and
   • type of payment made to the foreign visitor.

2. Documentation required for foreign visitor payments allowed through the Check Request process - obtain prior to foreign visitor's departure: With the exception of certain Canadians and Mexicans, all payments to foreign visitors require a copy of USCIS form I-94 (front and back). It is critical that a copy of the I-94 be obtained prior to the foreign visitor's departure from the U.S. When the foreign visitor leaves the U.S. he/she must surrender the I-94 form to the USCIS and it cannot be obtained after that point. Several other documents are required depending upon:
   • The foreign visitor's visa classification,
   • The purpose for the payment (service or non-service),
   • Whether there is a request for exemption from tax withholding,
   • Who sponsored the foreign visitor (The University of Arizona or another school),
   • Whether there is a fee involved or a reimbursement of expense only.

   Refer to the Summary of Payments Allowed and Disallowed Under Various Visa Classifications for documents required under specific circumstances.

3. Social Security or Individual Taxpayer Identification Numbers - required in most instances:

   • If the foreign visitor will be paid a fee for services (regardless of the "method of payment"), the foreign visitor must, in most circumstances, have a Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN) prior to payment.

   • If the foreign visitor is eligible for, but does not have a Social Security Number when he/she arrives, the department should assist the visitor in obtaining one (immediately upon arrival) through the Social Security Administration office. In most cases, Social Security Numbers cannot be obtained in the foreign visitor's home country.

     A foreign visitor is eligible for a social security number if he/she is authorized to work in the US based on his/her immigration status.  However, practically the Social Security Administration may not issue a social security number to a foreign visitor whose immigration status and/or work authorization will expire within 30 days of arrival to the United States.  For more information about a foreign visitor's eligibility for a social security number, please consult the Office of International Faculty and Scholars, http://internationalscholars.arizona.edu . For more information about how to obtain a Social Security Number, visit the Social Security Administration website.
      

   • If the foreign visitor is not eligible to obtain a SSN, he/she can obtain an ITIN at an IRS office or at certain U.S. consular offices abroad. The foreign visitor can contact the IRS or U.S. consular office for his/her area to find out if that office accepts applications for ITINs (Form W-7). Applications for an ITIN will also be accepted by the IRS through the mail. (See Form W-7 for instructions.) If a foreign visitor receives compensation for services performed, will be working for thirty days or less, and has neither a SSN or an ITIN, payment can still be made. However, the individual will not be eligible for treaty benefits and the University must withhold federal income tax at a rate of 30%.

     NOTE: Most foreign visitors who will be reimbursed for expenses only are not required to obtain an SSN or ITIN. However, payments of any kind made to scholarship recipients who have neither an SSN nor ITIN will be subject to withholding. See Summary of Payments Allowed and Disallowed Under Various Visa Classifications for specific SSN and ITIN requirements.

4. Taxes: In general, payments to nonresident foreign visitors will have tax withheld as follows:
   • Scholarship payments (including any amount designated as a school related expense reimbursement) are subject to 14% tax withholding for foreign visitors under F, J, M or Q status; 30% tax withholding for foreign visitors under all other status

   • Fees for service paid through the Check Request process are subject to 30% tax withholding

   • Expense reimbursements (except in the case of scholarships) are not subject to tax withholding
     

   • Scholarship payments derived from a foreign source are not subject tax withholding

   • Payments to nonresident aliens performing services outside the taxing jurisdiction of the United States are not subject to tax withholding

   • Fees paid through the Employment Process have tax withholding issues unique to the employee.

5. GLACIER

   GLACIER is an on-line tax compliance software that is used to make tax residency determination and income tax treaty determination. Payment will not be made before the GLACIER record for the foreign visitor/entity is completed.

   Exception : A GLACIER record is not required if the foreign visitor only receives substantiated expense reimbursements (or business expenses paid to a third party vendor) related to services provided by the foreign visitor.

   The University of Arizona department contacts FSO Accounts Payable and provides the email address of the foreign visitor.  If FSO Accounts Payable determines that the foreign visitor is required to complete the GLACIER record, the specialist will email GLACIER login information to the foreign visitor when that person is present in the United States for the visit for which the department will be making a payment.  When the foreign visitor completes his/her Individual Record in GLACIER, he/she should print out the GLACIER reports and tax forms and sign where indicated. These forms and the foreign documentation required under visa classification requirements of this policy will be submitted by the University of Arizona department, with a check request to FSO Accounts Payable to initiate the payment.

   If the foreign visitor does not have an email address, the University of Arizona department will require the foreign visitor to fill out an International Tax Questionnaire and submit to Accounts Payable, along with the foreign documentation required under visa classification requirements of the policy to be submitted to Accounts Payable on a check request to initiate payment.  Accounts Payable will fill out the GLACIER record and prepare reports and tax forms for the foreign visitor’s signature.

6. Tax withholding reduction due to tax treaty: Several countries have treaties with the United States that allow for a reduction in, or exemption from, income tax withholding.

   Based on the individual record provided by the foreign visitor in GLACIER, it may be determined that he/she is eligible for treaty benefit. GLACIER will be used to prepare the IRS Form 8233 (for payment of fee for service) or W-8BEN (for payment of scholarships, royalties, etc) to apply for treaty benefit, along with other applicable GLACIER reports and forms for the foreign visitor’s signature and submission.
   
   In order for any treaty benefit to be allowed by the University, all claims for treaty benefits must include a U.S. Taxpayer Identification Number (SSN or ITIN).
   
   All of these forms must be completed at least 14 days prior to the date a check is to be issued in order for the foreign visitor to obtain a treaty benefit (with respect to that particular payment), as there is a 10 day waiting period after FSO Accounts Payable has sent the 8233 to the IRS before the foreign visitor can be paid without tax withholding.
   
   NOTE: Treaties do not offer an exemption from FICA (also known as social security) tax. Nonetheless, many (not all) foreign visitors who hold a J-1 or F-1 visa will be exempted from FICA for other (non-treaty) reasons. The department should inform the foreign visitor of the potential income tax and/or FICA tax that may be deducted from any payment promised by the department to the foreign visitor.

7. No tax withholding required for Resident Aliens:
   

   Based on the individual record information provided by the foreign visitor in GLACIER, it may be determined that he/she is Resident Alien, and the payment is not subject to the tax withholding rules that apply to Nonresident Aliens. The GLACIER record must be completed at least one day prior to the date a check is to be issued.
   
   NOTE: Resident Aliens receiving a reportable payment are required to provide a U.S. Taxpayer Identification Number (a SSN or ITIN). Otherwise, a 28% backup tax withholding will be imposed by Accounts Payable.

8. Foreign source: Scholarship recipients will be exempt from tax withholding on scholarship money that is derived from a foreign source (when the payor is located outside the U.S., or the academic activities are conducted outside the U.S.). If the foreign visitor believes that his/her scholarship funds are derived from a foreign source, appropriate documentation supporting this position, along with the foreign documentation required under visa classification requirement of this policy, must be submitted to Accounts Payable to initiate the payment.

9. Individuals who perform services outside the United States:
   
   Submit a Substantial Presence Test form to the FSO Accounts Payable Office to determine if the foreign visitor meets the criteria of a nonresident alien or resident alien.

   NOTE: Individuals who are either U.S. citizens or Permanent Residents (green card holders) never qualify as nonresident aliens.

   Individuals who meet the tax definition of a "nonresident alien" and perform all services outside of the taxing jurisdiction of the United States are not subject to U.S. tax withholding or immigration law. To request payment for one of these individuals, submit a copy of the Substantial Presence Test form along with a Check Request stating:

   " [NAME OF PAYEE] IS A NONRESIDENT ALIEN WHO PERFORMED ALL SERVICES OUTSIDE THE U.S. TAXING JURISDICTION."

   If the individuals meet the criteria as resident aliens, generally no tax withholding is required if the individuals have a US Tax Identification Number (SSN or ITIN).

10. Original receipts required: To be considered an expense reimbursement, original receipts must be attached to the Check Request. Failure to attach original receipts will result in the request for payment to be considered a fee for service and the foreign visitor must complete the GLACIER record before the payment can be made.

    Fees for service have special consequences as indicated throughout this policy and may require:

    • a particular visa classification,
    • payment through the Employment Process, and/or
    • income tax withholding.

    There is a limited exception to the requirement for original receipts when the foreign visitor must retain his/her original airline ticket in order to continue travel.

11. Per Diems: Foreign visitors will be allowed to receive a per diem for meals and incidental expenses as allowed by the Travel Policy. Original receipts are not required for the per diem amount. The per diem amount will be allowed as an expense reimbursement in addition to other reimbursable travel costs (such as airfare and lodging that require original receipts). The foreign visitor cannot receive reimbursement of expense for both a per diem and the actual cost of meals/incidentals.

12. Any payment to a third party vendor (for example, airline, hotel, conference vendor) on the foreign visitor's behalf is considered a payment to the foreign visitor directly: Payment of an expense on behalf of a foreign visitor (for example directly to the airline for the foreign visitor's ticket) is no different than reimbursing the foreign visitor directly.

13. Payment to third party vendor before arrival of foreign visitor: At times it might be necessary to pay an airline ticket or conference fee on behalf of a foreign visitor prior to the time such foreign visitor enters the United States. When this is necessary, the department should complete a dPR containing the following statement:
    "This Purchase Order is for a payment on behalf of [name of foreign visitor] who is a nonresident alien from [name of country]."

    Call the FSO Accounts Payable Office and provide the following information:

    • dPR number,
    • visa type under which the foreign visitor intends to enter the U.S.,
    • name of country that will issue the visa to the foreign visitor,
    • the length of time the foreign visitor plans to stay at the University of Arizona and
    • the purpose for the foreign visitor's visit.

    The department must forward to FSO Accounts Payable the documentation required per the Summary of Payments Allowed and Disallowed to Nonresident Aliens upon the foreign visitor's arrival at the University. The Purchase Order number must be listed on this documentation. See Interviewing Expense for payments made on behalf of foreign job candidates who are at the University for interviewing purposes only.

14. Already made third party vendor payment but foreign visitor did not obtain a visa that allows for expense reimbursement: Third party payments (for example, to the airline for the foreign visitor's airline tickets) are often made prior to the foreign visitor's arrival in the United States. Sometimes the foreign visitor will arrive in the United States with a visa classification that does not allow for expense reimbursement. The University cannot legally pay a third party on behalf of a foreign visitor unless that visitor has entered the United States with a visa classification that allows for expense reimbursement.

15. Interviewing Expense: Nonresident aliens who enter the United States for purposes of job interviewing only (they are not performing any services), may be reimbursed for expenses. To obtain a reimbursement of interviewing expenses, attach the following to the Check Request:
    • Original receipts,
       
    • Proof of the interviewing purpose of the visit, such as a copy of the official job posting. If no job posting is available, a job position announcement, letter of application, list of applicants, list of people doing the interviewing, agenda, and/or letter of invitation should be attached, as applicable.

      If adequate information about the interviewing process is not provided, a reimbursement payment may not be allowable, depending on the interviewee's visa classification. If a non-interview reimbursement payment is allowable, copies of all necessary USCIS documentation (including, but not limited to, passport, visa, and I-94) to support the reimbursement payment for the appropriate visa classification will be required.

    Include the following statement on the Check Request:

    "[PAYEE'S NAME] IS BEING REIMBURSED FOR EXPENSES ASSOCIATED WITH INTERVIEWING ONLY AND DID NOT PERFORM ANY SERVICES FOR THE UNIVERSITY."

16. Travel expenses reimbursed to, or paid on behalf of an F-1 or J-1 students to attend academic conferences or workshops
    
    Departments may send F-1 or J-1 students sponsored by the University of Arizona, or invite F-1 or J-1 students sponsored by the other educational institutions, to attend academic conferences or workshops. Departments may reimburse the travel expenses (such as airfare, lodging, meals, and local transportation) to the students, or pay to the third party vendor for these students.
    
    Depending on the purpose of the event and the student’s involvement associated with the travel, these payments may be either business expenses if properly substantiated, or scholarships.
    

    • If the student’s participation in the event primarily benefits the University of Arizona, the payment does not constitute income to the students. Examples include: submittal and/or presentation of a research paper, participation in round table discussions, or sharing knowledge or technology by other means.
    
    • If the student’s participation primarily benefits the student (e.g. the student attends the conference to learn/be trained for his/her own study or research), the payment/reimbursement of expenses is treated as scholarship payment to the student. It is the Department’s responsibility to withhold/collect applicable taxes for payments made to the third party vendor (or through interdepartmental billing) for the nonresident aliens.
    

    Documentation providing details of the purpose of the event and the student’s involvement in the event should be attached to the request of payment. If the payment is determined as scholarship, students will be required to complete GLACIER data and submit to Accounts Payable appropriate GLACIER reports and tax forms, along with the documents required under visa classification requirements of this policy.
    
    
17. Royalties: Payments of royalties to nonresident aliens are subject to income tax withholding at the rate of 30%, or lower rate under an income tax treaty, if applicable. GLACIER record must be completed to determine the foreign visitor’s tax residency status and whether treaty benefits are available. If determined treaty eligible, GLACIER will print out an IRS Form W-8BEN for the foreign visitor’ signature. The foreign visitors must have an U.S. Taxpayer Identification Number (SSN or ITIN) in order to have the Form W-8BEN valid for the treaty benefits.

18. Canadians: Canadian nationals are allowed to enter the United States without a visa. However, Canadian nationals might need a visa to be paid a fee for service or to receive an expense reimbursement from the University of Arizona.

    The most common visa classifications for Canadians who visit the University include TN, J-1, and B-1/B-2. To be paid a fee for service, the Canadian must obtain a visa classification that allows for fee payment such as TN or J-1. Other visa classifications such as B-1 and B-2 may allow for payment of a fee for service and/or an expense reimbursement under limited circumstances. Refer to Summary of Payments Allowed and Disallowed Under Various Visa Classifications .

    If the Canadian visitor does not obtain a visa or I-94, he/she will be considered to have entered the United States under the B-1 visa classification. Under this circumstance, follow the rules for B-1 status provided by the Summary of Payments Allowed and Disallowed Under Various Visa Classifications .

    Otherwise follow the rules for the particular visa classification presented by the Canadian (for example, TN, J-1).

19. Border Crossing Cards: Mexican nationals may use Border Crossing Cards to enter the U.S. from within the Western Hemisphere. The Border Crossing Card is known as a "laser visa", which is also a B1/B2 visitor's visa. Therefore, the same rules that apply to a visitor's visa also apply to Border Crossing Cards. No productive employment is permitted after entry on a Border Crossing Card.

20. Visa Waiver Program: The Visa Waiver Pilot Program became permanent in October, 2000, and is now called the Visa Waiver Program. Foreign visitors are no longer admitted in "paroled" status. A foreign visitor who enters under the Visa Waiver Program receives either a WB or WT stamp in his/her passport and does not possess a separate visa document. See the summary chart for allowable payments to visitors in WB or WT status.

21. Employment Authorization Card (EAC) or Employment Authorization Document (EAD): If the foreign visitor provides a copy of valid, unrestricted EAC or EAD (front and back), copy of the foreign visitor’s passport, visa or I-94 are not required for expense reimbursement and/or payment of service fee. Social Security Number is not required for expense reimbursement only.
    
    If the EAD/EAC holder is an F-1 student under Optional Practical Training, the student may only be allowed to work in the field of study related to the degree completed and in the job appropriate to the level of education. A copy of the F-1 student’s I-20 along with the EAD/EAC is required to make that determination.
    
    If the EAC or EAD holder is receiving a fee for services a Social Security Number is required. He/she is required to complete GLACIER record, and submit appropriate GLACIER reports and tax forms, along with required foreign documents indicated by GLACIER, such as copy of passport, visa and I-94, to Accounts Payable.
    
    
22. Payments to Foreign Artists and U.S. Agent of the Foreign Artists Payments made to foreign artists are generally subject to 30% tax withholding unless an exemption exists.  Payments made to a U.S. agent of the foreign artists are treated as made to the foreign artists directly and subject to the same tax withholding rules.
    
    Payments to foreign artists (or U.S. agent of foreign artists) are contingent upon the University of Arizona’s receipt of copies of documents of the foreign individuals:
    • passport
    • visa stamp (generally O-1, P-1, P2 or P3 visa for artists)
    • I-94 (front and back)
    • I-797 (Approval Notice of visa petition)
    • SSN card
    • a statement from the visa petitioner stating that the University of Arizona was listed in the visa application, or a copy of the performance contract with the University of Arizona was attached to the visa application, and
    • International Tax Questionnaire (ITQ)
      
    
    Based on the ITQ information provided by the foreign artists, Accounts Payable completes the GLACIER record for the foreign artists, determines whether the foreign artists can be exempt from tax withholding, and prepares appropriate forms for the foreign artists’ signature. A U.S. Social Security Number or Employer Identification Number must be provided in order to claim any exemption under an income tax treaty.
    
    The foreign artists and their U.S. agent may enter into a formal Central Withholding Agreement (CWA) with the Internal Revenue Service (IRS).  The University will honor the CWA and withhold at the reduced tax rate specified in the CWA. A copy of the CWA (or a CWA letter signed by the IRS agent) must be provided to FSO-Accounts Payable along with the request of the payment.
    
    Exceptions:
    
    (1) If the CWA specifies that the U.S. agent is the sole withholding agent of the payments for the services provided by the foreign entertainers, the University of Arizona will not withhold taxes from the payment, if the U.S. agent provides a W-9 with its Taxpayer Identification Number. In such case, ITQ from the individual artists is not required.
    
    (2) If the group of the foreign artists is an entity legally organized under the law of a foreign country, and the foreign artists are salaried employee of the foreign entity who do not share profit or loss of the payment, then foreign documents or ITQ from the individual artists are not required.
    
    (3) If the foreign artists are salaried employees of a U.S. entity who do not share profit or loss of the payment, the payment will be treated as made to a U.S. entity. Foreign documents or ITQ from the foreign artists are not required.
    
    Note: A business entity with a single owner and is not a corporation is disregarded as an entity separate from its owner.
    
    
23. Payments to Foreign Organizations, Corporations and Governments: Most payments of U.S. sourced income to entities*  that are based in a foreign country are subject to 30% income tax withholding. If the foreign entity has a permanent base of operations in the United States, payment to the foreign entity will be taxed at the same rates that apply to U.S. taxpayers, unless the entity is exempt from taxation.
    
    To claim an exemption from tax withholding or a treaty benefit, the foreign entity must fill out one of the following forms. A U.S. Taxpayer Identification Number must be provided in order to make any of these forms valid.

1. W-8BEN: Used by foreign entities (companies, foreign tax-exempt organization, foreign governments, or international organizations) to claim treaty benefits
2. W-8ECI:  Used by foreign entities that (1) have a permanent base of operation in the U.S. (2) receive income that is effectively connected with the conduct of a trade or business in the United States (e.g. income from commercial activities).
3. W-8EXP: Used by foreign governments or foreign tax-exempt organizations. The foreign tax-exempt organization must also provide (1) a copy of its determination letter from the IRS providing it has tax-exempt status under section 501(C)(3) of the Internal Revenue Code; or (2) an affidavit from an attorney in the Unities States stating that such foreign entity would indeed qualify as a U.S. tax-exempt entity under Section 501(C)(3) of the Internal Revenue Code if it applied for such status.


*Note: A business entity with a single owner and is not a corporation is disregarded as an entity separate from its owner.

Summary Of Payments Allowed And Disallowed Under Various Visa Classifications:

NOTE: The University will not make any payment (including expense reimbursement) to a foreign visitor unless specifically allowed by this policy.

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B-1 | WB | B-2 | WT | J-1 Short-term Scholar (sponsored by UA)
J-1 Professor, or Researcher (sponsored by UA) | J-1 Researcher (sponsored by UA)
J-1 (not sponsored by UA) | H1-B, O-1 and TN (not sponsored by UA)
H-1B, O-1 and TN (sponsored by UA) | J-1 Student (sponsored by UA) | F-1 Student (sponsored by UA)
J-1 Student (not sponsored by UA) | F-1 Student (not sponsored by UA) F-2, H-4, J-2, & TD | G & A | Border Crossing Card |
Foreign Artists (Individuals) with O-1, P-1, P2 or P3 visa (primary holder) | Foreign Visitors with Employment Authorization Card

B-1 visa Prepare for Printing
Method of Payment:	Check Request.
Payments Allowed:	Payment of a fee for service in the amount of $600 or less is allowed if all of the following conditions are met: The foreign visitor was engaged in academic activities at the University of Arizona for the period of his/her visit for which the fee for service is being requested; These activities were not more than nine days in duration; and The foreign visitor has not accepted a fee for service or expense reimbursement from more than 5 institutions within the previous six months.
Expense Reimbursement:	If an expense reimbursement is in conjunction with a payment of a fee for service, the conditions listed under fee payment must be met. If an expense reimbursement is the only payment to be issued, length of stay and reimbursement from other institutions does not apply.
Documentation Required:	copy of I-94 (front and back) stamped with visa type B-1, copy of Passport, copy of Visa for B-1, copy of SSN or ITIN card if paying a fee for service, and GLACIER record (including Honorarium Statement) if paying a fee for services Payment of fee for service: Copy of travel documents to substantiate length of stay. All documents submitted must be valid (i.e., have not expired) at the time services are performed. Additional documentation will be required to request an exemption from, or reduction in, income tax withholding (see Taxes Associated with Payments allowed through the Check Request Process).
Taxes Associated with Payments allowed through the Check Request Process:	Taxes will not be withheld on expense reimbursements only. When a fee for service is paid, taxes will generally be withheld at the rate of 30%. However, the foreign visitor might not be subject to this withholding if he/she qualifies for a treaty benefit or meets the Resident Alien criteria. The foreign visitor’s tax residency status and eligibility of a treaty benefit is determined by GLACIER based on the information input by the foreign visitor. If the treaty benefit is available, GLACIER will prepare a Form 8233 and a Treaty Attachment (if applicable) for the foreign visitor’s signature. (Note: treaty benefit is NOT available if the foreign visitor does not have a U.S. Social Security Number or Individual Taxpayer Identification Number) In order for the foreign visitor to obtain a treaty benefit (with respect to that particular payment), the foreign visitor must complete the GLACIER data and provide the required documentations at least 14 days prior to the date a check is to be issued, as there is a 10 day waiting period after FSO Accounts Payable has sent the 8233 to the IRS before the foreign visitor can be paid without tax withholding.
Processing Instructions:	Complete a Check Request. The foreign visitor may be reimbursed for reasonable business-related expenses for the duration of the business engagement in accordance with FRS Policy 9.12 for expense reimbursements to independent contractors. Original receipts will be required unless a per diem is requested (mileage and meal per diem will be allowed in accordance with FRS Policy 14.15 and 14.13 for travel) If the allowed per diem amount is exceeded or required original receipts are not attached, any request for reimbursement will be denied.
Exception to Original Receipt Requirement:	If the foreign visitor requires the original airline ticket for continued travel, take the original ticket to FSO Accounts Payable to have the passenger receipt stamped and dated. Make a copy of the stamped ticket to send in with the request for reimbursement. Do not send original airline tickets to the FSO Accounts Payable Office through campus mail.
Social Security Number:	A Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN) is required if the foreign visitor receives a fee for service.If the foreign visitor fails to provide either of the above numbers, the foreign visitor must sign on the Verification of Request for U.S. Taxpayer Identification Number in order to receive the payment.

WB Status Prepare for Printing
Method of Payment:	Check Request.
Payments Allowed:	Payment of a fee for service in the amount of $600 or less is allowed if all of the following conditions are met: The foreign visitor was engaged in academic activities at the University of Arizona for the period of his/her visit for which the fee for service is being requested, These activities were not more that nine days in duration, and The foreign visitor has not accepted a fee for service or expense reimbursement from more than 5 institutions within the previous six months. Expense reimbursement: If an expense reimbursement is in conjunction with a payment of a fee for service, the conditions listed under fee payment must be met. If an expense reimbursement is the only payment to be issued, length of stay and reimbursement from other institutions does not apply.
Documentation Required:	copy of I-94 (front and back) stamped with WB status, copy of Passport, copy of SSN or ITIN card if paying a fee for service, and GLACIER record (including Honorarium Statement) if paying a fee for services. Payment of fee for service: Copy of travel documents to substantiate length of stay. All documents submitted must be valid (i.e., have not expired) at the time services are performed. Additional documentation will be required to request an exemption from or reduction in income tax withholding (see Taxes Associated with Payments allowed through the Check Request Process).
Taxes Associated with Payments allowed through the Check Request Process:	Taxes will not be withheld on expense reimbursements only. When a fee for service is paid, taxes will generally be withheld at the rate of 30%. However, the foreign visitor might not be subject to this withholding if he/she qualifies for a treaty benefit or meets the Resident Alien criteria. The foreign visitor’s tax residency status and eligibility of a treaty benefit is determined by GLACIER based on the information input by the foreign visitor. If the treaty benefit is available, GLACIER will prepare a Form 8233 and a Treaty Attachment (if applicable) for the foreign visitor’s signature. (Note: treaty benefit is NOT available if the foreign visitor does not have a U.S. Social Security Number or Individual Taxpayer Identification Number) In order for the foreign visitor to obtain a treaty benefit (with respect to that particular payment), the foreign visitor must complete the GLACIER data and provide the required documentations at least 14 days prior to the date a check is to be issued, as there is a 10 day waiting period after FSO Accounts Payable has sent the 8233 to the IRS before the foreign visitor can be paid without tax withholding.
Processing Instructions:	Complete a Check Request. The foreign visitor may be reimbursed for reasonable business-related expenses for the duration of the business engagement in accordance with FRS Policy 9.12 for expense reimbursements to independent contractors. Original receipts will be required unless a per diem is requested (mileage and meal per diem will be allowed in accordance with FRS Policy 14.15 and 14.13 for travel) If the allowed per diem amount is exceeded or required original receipts are not attached, any request for reimbursement will be denied.
Exception to Original Receipt Requirement:	If the foreign visitor requires the original airline ticket for continued travel, take the original ticket to the FSO Operations Office to have the passenger receipt stamped and dated. Make a copy of the stamped ticket to send in with the request for reimbursement. Do not send original airline tickets to the FSO Accounts Payable Office through campus mail.
Social Security Number:	A Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN) is required if the foreign visitor receives a fee for service. If the foreign visitor fails to provide either number, the foreign visitor must sign on the Verification of Request for U.S. Taxpayer Identification Number in order to receive the payment.

B-2 visa Prepare for Printing
Method of Payment:	Check Request.
Payments Allowed:	Payment of a fee for service in the amount of $600 or less and/or an expense reimbursement is allowed only if all of the following conditions are met: the foreign visitor was engaged in academic activities at the University of Arizona for the period of his/her visit for which the fee for service and/or reimbursement for expenses is being requested; these academic activities were not more than nine days in duration; and, the foreign visitor has not accepted an honorarium or expense reimbursement from more than 5 institutions within the previous six months.
Documentation Required:	copy of I-94 (front and back) stamped with visa type B-2, copy of Passport, copy of Visa for B-2, copy of SSN or ITIN card if paying a fee for service, copy of travel documents to substantiate length of stay, and GLACIER record (including  Honorarium Statement) if paying a fee for service if reimbursement only, the GLACIER input is not required, but a signed Honorarium Statement is required All documents submitted must be valid (i.e., have not expired) at the time services are performed. Additional documentation will be required to request an exemption from or reduction in income tax withholding (see Taxes Associated with Payments allowed through the Check Request Process).
Taxes Associated with Payments allowed through the Check Request Process:	Taxes will not be withheld on expense reimbursements only. When a fee for service is paid, taxes will generally be withheld at the rate of 30%. However, the foreign visitor might not be subject to this withholding if he/she qualifies for a treaty benefit or meets the Resident Alien criteria. The foreign visitor’s tax residency status and eligibility of a treaty benefit is determined by GLACIER based on the information input by the foreign visitor. If the treaty benefit is available, GLACIER will prepare a Form 8233 and a Treaty Attachment (if applicable) for the foreign visitor’s signature. (Note: treaty benefit is NOT available if the foreign visitor does not have a U.S. Social Security Number or Individual Taxpayer Identification Number) In order for the foreign visitor to obtain a treaty benefit (with respect to that particular payment), the foreign visitor must complete the GLACIER data and provide the required documentations at least 14 days prior to the date a check is to be issued, as there is a 10 day waiting period after FSO Accounts Payable has sent the 8233 to the IRS before the foreign visitor can be paid without tax withholding.
Processing Instructions:	Complete a Check Request. The foreign visitor may be reimbursed for reasonable business-related expenses for the duration of the business engagement in accordance with FRS Policy 9.12 for expense reimbursements to independent contractors. Original receipts will be required unless a per diem is requested (mileage and meal per diem will be allowed in accordance with FRS Policy 14.15 and 14.13 for travel) If the allowed per diem amount is exceeded or required original receipts are not attached, any request for reimbursement will be denied.
Exception to Original Receipt Requirement:	If the foreign visitor requires the original airline ticket for continued travel, take the original ticket to the FSO Accounts Payable Office to have the passenger receipt stamped and dated. Make a copy of the stamped ticket to send in with the request for reimbursement. Do not send original airline tickets to the FSO Accounts Payable Office through campus mail.
Social Security Number:	A Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN) is required if the foreign visitor receives a fee for service. If the foreign visitor fails to provide either of the above numbers, the foreign visitor must sign on the Verification of Request for U.S. Taxpayer Identification Number in order to receive the payment.

WT Status Prepare for Printing
Method of Payment:	Check Request.
Payments Allowed:	Payment of a fee for service in the amount of $600 or less and/or an expense reimbursement is allowed only if all of the following conditions are met: the foreign visitor was engaged in academic activities at the University of Arizona for the period of his/her visit for which the fee for service and/or reimbursement for expenses is being requested; these academic activities were not more than nine days in duration; and, the foreign visitor has not accepted a fee for service or expense reimbursement from more than 5 institutions within the previous six months.
Documentation Required:	copy of I-94 (front and back) stamped with WT status, copy of Passport, copy of SSN or ITIN card if paying a fee for service, copy of travel documents to substantiate length of stay, and GLACIER record (including Honorarium Statement) if paying a fee for service if reimbursement only, the GLACIER input is not required, only a signed Honorarium Statement is required All documents submitted must be valid (i.e., have not expired) at the time services are performed. Additional documentation will be required to request an exemption from or reduction in income tax withholding (see Taxes Associated with Payments allowed through the Check Request Process).
Taxes Associated with Payments allowed through the Check Request Process:	Taxes will not be withheld on expense reimbursements only. When a fee for service is paid, taxes will generally be withheld at the rate of 30%. However, the foreign visitor might not be subject to this withholding if he/she qualifies for a treaty benefit or meets the Resident Alien criteria. The foreign visitor’s tax residency status and eligibility of a treaty benefit is determined by GLACIER based on the information input by the foreign visitor. If the treaty benefit is available, GLACIER will prepare a Form 8233 and a Treaty Attachment (if applicable) for the foreign visitor’s signature. (Note: treaty benefit is NOT available if the foreign visitor does not have a U.S. Social Security Number or Individual Taxpayer Identification Number) In order for the foreign visitor to obtain a treaty benefit (with respect to that particular payment), the foreign visitor must complete the GLACIER data and provide the required documentations at least 14 days prior to the date a check is to be issued, as there is a 10 day waiting period after FSO Accounts Payable has sent the 8233 to the IRS before the foreign visitor can be paid without tax withholding.
Processing Instructions:	Complete a Check Request. The foreign visitor may be reimbursed for reasonable business-related expenses for the duration of the business engagement in accordance with FRS Policy 9.12 for expense reimbursements to independent contractors. Original receipts will be required unless a per diem is requested (mileage and meal per diem will be allowed in accordance with FRS Policy 14.15 and 14.13 for travel) If the allowed per diem amount is exceeded or required original receipts are not attached, any request for reimbursement  will be denied.
Exception to Original Receipt Requirement:	If the foreign visitor requires the original airline ticket for continued travel, take the original ticket to the FSO Accounts Payable Office to have the passenger receipt stamped and dated. Make a copy of the stamped ticket to send in with the request for reimbursement. Do not send original airline tickets to the FSO Accounts Payable Office through campus mail.
Social Security Number:	A Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN) is required if the foreign visitor receives a fee for service. If the foreign visitor fails to provide either of the above numbers, the foreign visitor must sign on the Verification of Request for U.S. Taxpayer Identification Number in order to receive the payment.

J-1 Short-term Scholar (sponsored by the University of Arizona) Prepare for Printing
Method of Payment:	In almost all cases use the Employment Process when paying these foreign visitors a fee for service. The Check Request process will be allowed for J-1 Short-term Scholars who are employed by the University and are unable to obtain a SSN because they will be here less than thirty days. A memo of explanation must accompany the check request as well as all appropriate documentation. The Check Request process will be allowed for J-1 Short-term Scholars who are invited to the University as Speakers. The Speaker cannot be paid more than $600.00 during the calendar year and cannot perform services at the University of Arizona for more than three days. The Check Request process will be allowed for J-1 short-term scholars who receive expense reimbursement only (no fee for service).
Payments Allowed:	Expense reimbursement. Fees up to $600.00 for J-1 short term scholars invited to the University as Speakers who perform services at the University for no more than three days. If payment is made through the Employment Process, or through the Check Request process if unable to obtain a SSN because they will be here less than thirty days, a fee for service may be paid comparable to other University of Arizona employees.
Documentation Required for Payments allowed through the Check Request Process:	copy of I-94 (front and back) stamped with visa type J-1, copy of Passport, copy of Visa with J-1, copy of Form DS-2019 indicating Short-term Scholar, and GLACIER record if paying a fee for services copy of  SSN card ITIN card if paying a fee for services All documents submitted must be valid (i.e., have not expired) at the time services are performed. See Method of Payment to determine when a fee for service may be paid through the Check Request process. If the J-1 Short-term Scholar will be paid a fee for service as a Speaker,  attach the documentation required for Speakers per Policy 9.12. If the J-1 Short-term Scholar will be paid a fee through the Check Request process because they are unable to obtain a SSN as they will be in the US less than thirty days, complete the USCIS Form I-9, attach documentation to show the time constraint, and explain why the individual cannot be hired. Additional documentation will be required to request an exemption from or reduction in income tax withholding (see Taxes Associated with Payments allowed through the Check Request Process).
Taxes Associated with Payments allowed through the Check Request Process:	Taxes will not be withheld on expense reimbursements only (no fee for service). When a fee for service is paid, taxes will generally be withheld at the rate of 30%. However, the foreign visitor might not be subject to this withholding if he/she qualifies for a treaty benefit or meets the Resident Alien criteria. The foreign visitor’s tax residency status and eligibility of a treaty benefit is determined by GLACIER based on the information input by the foreign visitor. If the treaty benefit is available, GLACIER will prepare a Form 8233 and a Treaty Attachment (if applicable) for the foreign visitor’s signature. (Note: treaty benefit is NOT available if the foreign visitor does not have a U.S. Social Security Number or Individual Taxpayer Identification Number) In order for the foreign visitor to obtain a treaty benefit (with respect to that particular payment), the foreign visitor must complete the GLACIER data and provide the required documentations at least 14 days prior to the date a check is to be issued, as there is a 10 day waiting period after FSO Accounts Payable has sent the 8233 to the IRS before the foreign visitor can be paid without tax withholding.
Processing Instructions for Payments allowed through the Check Request Process:	The foreign visitor may be reimbursed for reasonable business-related expenses for the duration of the business engagement in accordance with FRS Policy 9.12 for expense reimbursements to independent contractors. Original receipts will be required unless a per diem is requested (mileage and meal per diem will be allowed in accordance with FRS Policy 14.15 and 14.13 for travel) J-1 Short-term scholar Speakers may also receive a fee for service (in addition to expense reimbursement) up to $600.00 per calendar year if they provide services at the University for no more than three days. If the J-1 Short-term Scholar Speaker does not meet the fee/length of service criterion (i.e., <=$600/3 days), he/she must be hired as an employee through the Employment Process. J-1 Short-term Scholar who will be paid a fee for service through the Check Request process because they are unable to obtain a SSN due the being here less than thirty days, may be paid an amount that is comparable to other employees. If the allowable per diem amounts are exceeded or original receipts are not attached to the Check Request, any request for reimbursement will be considered a fee for service. Employee travel and business related expense reimbursements must be paid in accordance with Travel Policy 14.00 and 9.10, Requisitions/Reimbursements
Exception to Original Receipt Requirement:	If the foreign visitor requires the original airline ticket for continued travel, take the original ticket to FSO Accounts Payable to have the passenger receipt stamped and dated. Make a copy of the stamped ticket to send in with the request for reimbursement. Do not send original airline tickets to the FSO Accounts Payable Office through campus mail.
Social Security Number:	A Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN) is required if the J-1 Short-term Scholar receives a fee for service. If the foreign visitor fails to provide either of the above numbers, the foreign visitor must sign on the Verification of Request for U.S. Taxpayer Identification Number in order to receive the payment A Social Security Number is not required if the J-1 Short-term Scholar receives an expense reimbursement only.

J-1 Professor or Researcher (service, sponsored by the University of Arizona) Prepare for Printing
Method of Payment:	In almost all cases use the a fee for Performing a Service must be paid through the Employment Process. The Check Request process will be allowed for J-1 Professor or Researcher (service, sponsored by the University of Arizona) who are employed by the University and are unable to obtain a SSN because they will be here less than thirty days. A memo of explanation must accompany the check request as well as all appropriate documentation. Employee Travel & Business Related Reimbursements - In accordance with Travel Policy 14.00 or 9.10, Requisitions/Reimbursements Non-employee Business Related Expense Reimbursement Only (no fee for service)- Check Request Process.
Payments Allowed:	Expense reimbursement. If payment is made through the Employment Process, or the Check Request process if unable to obtain a SSN because they will be here less than thirty days,, a salary may be paid comparable to that of other University of Arizona employees.
Documentation Required for Payments allowed through the Check Request Process:	copy of I-94 (front and back) stamped with visa type J-1, copy of Passport, copy of Visa with J-1, copy of Form DS-2019 indicating professor or researcher, and GLACIER record if paying a fee for services If the J-1 Professor or Researcher (service, sponsored by the University of Arizona) will be paid a fee through the Check Request process because they are unable to obtain a SSN as they will be in the US less than thirty days, complete the USCIS Form I-9, attach documentation to show the time constraint, and explain why the individual cannot be hired. All documents submitted must be valid (i.e., have not expired) at the time services are performed.
Taxes Associated with Payments allowed through the Check Request Process:	Taxes will not be withheld on expense reimbursements only (no fee for service). When a fee for service is paid, taxes will generally be withheld at the rate of 30%. However, the foreign visitor might not be subject to this withholding if he/she qualifies for a treaty benefit or meets the Resident Alien criteria. The foreign visitor’s tax residency status and eligibility of a treaty benefit is determined by GLACIER based on the information input by the foreign visitor. If the treaty benefit is available, GLACIER will prepare a Form 8233 and a Treaty Attachment (if applicable) for the foreign visitor’s signature. (Note: treaty benefit is NOT available if the foreign visitor does not have a U.S. Social Security Number or Individual Taxpayer Identification Number) In order for the foreign visitor to obtain a treaty benefit (with respect to that particular payment), the foreign visitor must complete the GLACIER data and provide the required documentations at least 14 days prior to the date a check is to be issued, as there is a 10 day waiting period after FSO Accounts Payable has sent the 8233 to the IRS before the foreign visitor can be paid without tax withholding.
Processing Instructions for Payments allowed through the Check Request Process:	The foreign visitor (non-employee) may be reimbursed using a Check Request for reasonable business-related expenses for the duration of the business engagement in accordance with FRS Policy 9.12 for expense reimbursements to independent contractors. Original receipts will be required unless a per diem is requested (mileage and meal per diem will be allowed in accordance with FRS Policy 14.15 and 14.13 for travel) If the allowable per diem amounts are exceeded or original receipts are not attached to the Check Request, any request for reimbursement will be considered a fee for service, which must be paid through the Employment Process. J-1 Short-term Scholar who will be paid a fee for service through the Check Request process because they are unable to obtain a SSN due the being here less than thirty days, may be paid an amount that is comparable to other employees. Employee travel and business related expense reimbursements must be paid in accordance with Travel Policy 14.00and 9.10, Requisitions/Reimbursements.
Exception to Original Receipt Requirement:	If the foreign visitor requires the original airline ticket for continued travel, take the original ticket to the FSO Accounts Payable Office to have the passenger receipt stamped and dated. Make a copy of the stamped ticket to send in with the request for reimbursement. Do not send original airline tickets to the FSO Accounts Payable Office through campus mail.
Social Security Number:	A Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN) is required if the J-1 professor or researcher receives a fee for service.If the foreign visitor fails to provide either number, the foreign visitor must sign on the Verification of Request for U.S. Taxpayer Identification Number  in order to receive the payment. A Social Security Number is not required if the J-1 professor or researcher receives an expense reimbursement only.

J-1 Researcher (non-service, sponsored by the University of Arizona) Prepare for Printing
Method of Payment:	Scholarship/Fellowship (non-student, non-service) - Check Request. Business related expense reimbursement - Check Request in accordance with 9.10, Requisitions/Reimbursements.
Payments Allowed:	Expense reimbursement and payment of the scholarship or fellowship.
Documentation Required for Payments allowed through the Check Request Process:	copy of I-94 (front and back) stamped with visa type J-1, copy of Passport, copy of Visa with J-1, copy of Form DS-2019 indicating researcher, and copy of SSN or ITIN card, if paying a scholarship GLACIER record if paying a scholarship/fellowship. All documents submitted must be valid (i.e., have not expired) at the time services are performed. Attach to the Check Request a complete description of the award and include supporting documentation such as copies of the grant, award notice or memos. The documentation provided must contain enough information to answer the following questions: How are scholarship/fellowship recipients selected? What is the purpose of the grant? Who will primarily benefit from the activity performed by the scholarship/fellowship recipient? What is required of the scholarship/fellowship recipient to receive payment? If teaching or research occurs, is it for training purposes only? Does the grantor of the scholarship obtain any rights from the knowledge/product gained from the teaching or research performed by the scholarship/fellowship recipient? The answers to the above questions must support the Scholarship/Fellowship nature of the payment.
Taxes Associated with Payments allowed through the Check Request Process:	In general, Scholarship/Fellowship type payments are subject to 14% tax withholding. However, the foreign visitor might not be subject to this withholding if he/she qualifies for a treaty benefit, meets the Resident Alien criteria or the scholarship is from a foreign source. The foreign visitor’s tax residency status and eligibility of a treaty benefit is determined by GLACIER based on the information input by the foreign visitor. If the treaty benefit is available, GLACIER will prepare a Form W-8BEN for the foreign visitor’s signature. This process must be completed at least one day prior to the request for payment to obtain a treaty benefit. Foreign Source: Scholarship recipients will be exempt from tax withholding on scholarship money that is derived from a foreign source. If the foreign visitor believes that his/her scholarship funds are derived from a foreign source, appropriate documentation supporting this position, along with the foreign documentation required under visa classification requirement of this policy, must be submitted to Accounts Payable to initiate the payment.
Processing Instructions for Payments allowed through the Check Request Process:	The foreign visitor (non-student) may be reimbursed using a Check Request for expense reimbursements and the scholarship/fellowship payment.
Social Security Number:	A Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN) is required if the foreign visitor is considered being paid a scholarship (except for scholarship derived from foreign sources).

J-1 Short-term Scholar, Professor, or Researcher visa (sponsored by a school other than the University of Arizona) Prepare for Printing
Method of Payment:	Check Request
Payments Allowed:	Expense reimbursement and fees up to $600 for service.
Documentation Required:	copy of I-94 (front and back) stamped with visa type J-1, copy of Passport, copy of Visa with J-1, copy of Form DS-2019 indicating short-term scholar, professor, or researcher, a letter from the RO (the Responsible Officer as indicated on the foreign visitor's form DS-2019) stating that the activity of the foreign visitor at the University of Arizona is warranted and meets the criteria established by the U.S. Citizenship and Immigration Services. The RO letter will come from the school that is sponsoring the J-1 visitor, not the University of Arizona, and  copy of SSN card if paying a fee for service GLACIER record if paying a fee for services. All documents submitted must be valid (i.e., have not expired) at the time services are performed. Additional documentation will be required to request an exemption from or reduction in income tax withholding (see Taxes Associated with Payments allowed through the Check Request Process).
Taxes Associated with Payments allowed through the Check Request Process:	Taxes will not be withheld on expense reimbursements only (where there is no fee for service). When a fee for service is paid, taxes will generally be withheld at the rate of 30%. However, the foreign visitor might not be subject to this withholding if he/she qualifies for a treaty benefit or meets the Resident Alien criteria. The foreign visitor’s tax residency status and eligibility of a treaty benefit is determined by GLACIER based on the information input by the foreign visitor. If the treaty benefit is available, GLACIER will prepare a Form 8233 and a Treaty Attachment (if applicable) for the foreign visitor’s signature. (Note: treaty benefit is NOT available if the foreign visitor does not have a U.S. Social Security Number or Individual Taxpayer Identification Number) In order for the foreign visitor to obtain a treaty benefit (with respect to that particular payment), the foreign visitor must complete the GLACIER data and provide the required documentations at least 14 days prior to the date a check is to be issued, as there is a 10 day waiting period after FSO Accounts Payable has sent the 8233 to the IRS before the foreign visitor can be paid without tax withholding.
Processing Instructions:	The foreign visitor may be reimbursed using a Check Request for reasonable business-related expenses for the duration of the business engagement in accordance with FRS Policy 9.12 for expense reimbursements to independent contractors. Original receipts will be required unless a per diem is requested (mileage and meal per diem will be allowed in accordance with FRS Policy 14.15 and 14.13 for travel). If the allowable per diem amounts are exceeded or original receipts are not attached to the Check Request, any request for reimbursement will be considered a fee for service. The foreign visitor may receive a small fee for service using the Check Request process.
Social Security Number:	A Social Security Number (SSN) is required if the J-1 visa holder receives a fee for service. A Social Security Number is not required if the J-1 visa holder receives an expense reimbursement only.

H1-B, O-1, and TN Professors and Researchers (sponsored by a school other than the University of Arizona): Payments to a foreign visitor from another educational institution can be made for expense reimbursements only, for academic activities that are incidental to the visitor's employment with the sponsoring school (such as giving speech and lecture).  A wage or salary may not be paid to the foreign visitor and no monetary or other material gain can be derived from the services provided.  Reimbursements include travel and reasonable living expenses.  Proper documentation must be attached to the expense reimbursement, including:  purpose of the visit and reimbursement, copy of Passport with visa stamp, if applicable copy of Form I-797 (if applicable) and I-94

H-1B, O-1 and TN (sponsored by the University of Arizona) Prepare for Printing
Method of Payment:	Fee for Performing a Service -Employment Process. Employee Business Related & Travel Reimbursements - In accordance with Travel Policy 14.00 and 9.10, Requisitions/Reimbursements Non-employee Business Related Expense Reimbursement Only (no fee for service) - Check Request Process
Payments Allowed:	Reimbursement of expenses only. No other payments are allowed through the Check Request process. Payments are allowed through the Employment Process only.

J-1 Student Academic Student visa (sponsored by the University of Arizona) Prepare for Printing
Method of Payment:	Fee for Performing a Service -Employment Process. Employee Business Related & Travel Reimbursements - In accordance with Travel Policy 14.00 and 9.10, Requisitions/Reimbursements Non-employee Business Related Expense Reimbursement Only (no fee for service)- Check Request Process.
Payments Allowed:	Expense reimbursement. If payment is made through the Employment Process, a salary may be paid comparable to that of other University of Arizona employees. Fees for service cannot be paid through the Check Request process. Use the Check Request process if the foreign visitor is not employed by the University of Arizona but is performing a service for the University of Arizona and is receiving an expense reimbursement only (no fee for service).
Documentation Required for Payments allowed through the Check Request Process:	No additional documentation is required if Accounts Payable verifies that the student is active (currently enrolled) in Student Information System.  Accounts Payable will contact Tax Compliance if additional clarification is needed.
Taxes Associated with Payments allowed through the Check Request Process:	Taxes will not be withheld on expense reimbursements associated with the performance of services. Expense reimbursements are the only payments allowed through the Check Request Process. No tax forms are required.
Processing Instructions for Payments allowed through the Check Request Process:	The foreign visitor may be reimbursed using a Check Request for reasonable business-related expenses for the duration of the business engagement in accordance with FRS Policy 9.12 for expense reimbursements to independent contractors. Original receipts will be required unless a per diem is requested (mileage and meal per diem will be allowed in accordance with FRS Policy 14.15 and 14.13 for travel). If allowable per diem amounts are exceeded or original receipts are not attached to the Check Request, any request for reimbursement will be considered a fee for service, which must be paid through the Employment Process. Employee travel and business related expense reimbursements must be paid in accordance with Travel Policy 14.00 and 9.10, Requisitions/Reimbursements.
Social Security Number:	A Social Security Number is not required if the J-1 student receives an expense reimbursement only.

F-1 Academic Student visa (sponsored by the University of Arizona) Prepare for Printing
Method of Payment:	Fee for Performing a Service -Employment Process. Employee Business Related & Travel Reimbursements - In accordance with Travel policy 14.00 and 9.10, Requisitions/Reimbursements Non-employee Business Related Expense Reimbursement Only (no fee for service)- Check Request Process.
Payments Allowed:	Expense reimbursement. If payment is made through the Employment Process, a salary may be paid comparable to that of other University of Arizona employees. Fees for service cannot be paid through the Check Request Process. Use the Check Request process if the foreign visitor is not employed by the University of Arizona but is performing a service for the University of Arizona and is receiving an expense reimbursement only (no fee for service).
Documentation Required for Payments allowed through the Check Request Process:	No additional documentation is required if Accounts Payable verifies that the student is active (currently enrolled) in Student Information System.  Accounts Payable will contact Tax Compliance if additional clarification is needed.
Taxes Associated with Payments allowed through the Check Request Process:	Taxes will not be withheld on expense reimbursements associated with the performance of services. Expense reimbursements are the only payments allowed through the Check Request Process. No tax forms are required.
Processing Instructions for Payments allowed through the Check Request Process:	The foreign visitor may be reimbursed using a Check Request for reasonable business-related expenses for the duration of the business engagement in accordance with FRS Policy 9.12 for expense reimbursements to independent contractors. Original receipts will be required unless a per diem is requested (mileage and meal per diem will be allowed in accordance with FRS Policy 14.15 and 14.13 for travel) If allowable per diem amounts are exceeded or original receipts are not attached to the Check Request, any request for reimbursement will be considered a fee for service, which must be paid through the Employment Process. Employee travel and business related expense reimbursements must be paid in accordance with Travel Policy and 9.10, Requisitions/Reimbursements.
Social Security Number:	A Social Security Number is not required if the F-1 student receives an expense reimbursement only.

J-1 Student visa (sponsored by a school other than the University of Arizona) Prepare for Printing
Method of Payment:	If performing a service: These foreign visitors may be reimbursed for expenses if they have received prior approval from their sponsoring school's Responsible Officer (RO). Attach a copy of this approval letter to the Check Request along with a copy of the I-94, passport, visa, and form DS-2019 that indicates student status. If not performing a service: Use the Check Request process.
Payments Allowed:	Expense reimbursement and payment of the scholarship or fellowship. If these individuals are receiving an expense reimbursement only associated with interviewing, see interviewing.
Documentation Required for Payments allowed through the Check Request Process:	copy of I-94 (front and back) stamped with visa type J-1, copy of Passport, copy of Visa with J-1, a letter from the RO (the Responsible Officer as indicated on the foreign visitor's form DS-2019) if reimbursing expenses related to services. The RO letter must state that the activity of the foreign visitor at the University of Arizona is warranted and meets the criteria established by the U.S. Citizenship and Immigration Services. The RO letter will come from the school that is sponsoring the J-1 visitor, not the University of Arizona, and GLACIER record if paying a scholarship (including school  related expenses reimbursements) copy of SSN or ITIN card if paying a scholarship All documents submitted must be valid (i.e., have not expired) at the time services are performed. Attach to the Check Request a complete description of the award and include supporting documentation such as copies of the grant, award notice or memos. The documentation provided must contain enough information to answer the following questions: How are scholarship/fellowship recipients selected? What is the purpose of the grant? Who will primarily benefit from the activity performed by the scholarship/fellowship recipient? What is required of the scholarship/fellowship recipient to receive payment? If teaching or research occurs, is it for training purposes only? Does the grantor of the scholarship obtain any rights from the knowledge/product gained from the teaching or research performed by the scholarship/fellowship recipient? The answers to the above questions must support the Scholarship/Fellowship nature of the payment.
Taxes Associated with Payments allowed through the Check Request Process:	In general, Scholarship/Fellowship type payments (including any amount designated as school related expense reimbursement) are subject to 14% tax withholding. However, the foreign visitor might not be subject to this withholding if he/she qualifies for a treaty benefit, meets the Resident Alien criteria or the scholarship is from a foreign source. The foreign visitor’s tax residency status and eligibility of a treaty benefit is determined by GLACIER based on the information input by the foreign visitor. If the treaty benefit is available, GLACIER will prepare a Form W-8BEN for the foreign visitor’s signature. This process must be completed at least one day prior to the request for payment to obtain a treaty benefit. Note: treaty benefits will be not available if the foreign visitor does not have a U.S. Social Security Number or Individual Taxpayer Identification Number. Foreign Source : Scholarship recipients will be exempt from tax withholding on scholarship money that is derived from a foreign source. If the foreign visitor believes that his/her scholarship funds are derived from a foreign source, appropriate documentation supporting this position, along with the foreign documentation required under visa classification requirement of this policy, must be submitted to Accounts Payable to initiate the payment..
Processing Instructions for Payments allowed through the Check Request Process:	The foreign visitor may be reimbursed using a Check Request for expense reimbursements and the scholarship/fellowship payment.
Social Security Number:	A Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN) is required if paying a scholarshi. If the foreign visitor fails to provide either number, the foreign visitor must sign on the Verification of Request for U.S. Taxpayer Identification Number  in order to receive the payment..

F-1 Academic Student visa (sponsored by a school other than the University of Arizona) Prepare for Printing
Method of Payment	If performing a service: Requests for payment or expenses reimbursements to these individuals must be made to their sponsoring school. The University of Arizona cannot make a payment or expense reimbursement directly to an F-1 student visa holder for the performance of a service. If not performing a service: Use the Check Request process.
Payments Allowed:	Scholarship/Fellowship type payments and expense reimbursements. If these individuals are receiving only an expense reimbursement associated with interviewing, see interviewing.
Documentation Required for Payments allowed through the Check Request Process:	copy of I-94 (front and back) stamped with visa type F-1, copy of Passport, copy of Visa with F-1, copy of Form I-20, and copy of SSN or ITIN card, if paying a scholarshop. All documents submitted must be valid (i.e., have not expired) at the time services are performed. Attach to the Check Request a complete description of the award and include supporting documentation such as copies of the grant, award notice or memos. The documentation provided must contain enough information to answer the following questions: How are scholarship/fellowship recipients selected? What is the purpose of the grant? Who will primarily benefit from the activity performed by the scholarship/fellowship recipient? What is required of the scholarship/fellowship recipient to receive payment? If teaching or research occurs, is it for training purposes only? Does the grantor of the scholarship obtain any rights from the knowledge/product gained from the teaching or research performed by the scholarship/fellowship recipient? The answers to the above questions must support the Scholarship/Fellowship nature of the payment.
Taxes Associated with Payments allowed through the Check Request Process:	In general, Scholarship/Fellowship type payments (including any amount designated as a school related expense reimbursement) are subject to 14% tax withholding. However, the foreign visitor might not be subject to this withholding if he/she qualifies for a treaty benefit, meets the Resident Alien criteria or the scholarship is from a foreign source. The foreign visitor’s tax residency status and eligibility of a treaty benefit is determined by GLACIER based on the information input by the foreign visitor. If the treaty benefit is available, GLACIER will prepare a Form W-8BEN for the foreign visitor’s signature. This process must be completed at least one day prior to the request for payment to obtain a treaty benefit. Note: treaty benefit is NOT available if the foreign visitor does not have a U.S. Social Security Number or Individual Taxpayer Identification Number. Foreign Source: Scholarship recipients will be exempt from tax withholding on scholarship money that is derived from a foreign source. If the foreign visitor believes that his/her scholarship funds are derived from a foreign source, appropriate documentation supporting this position, along with the foreign documentation required under visa classification requirement of this policy, must be submitted to Accounts Payable to initiate the payment..
Processing Instructions for Payments allowed through the Check Request Process:	The foreign visitor may be reimbursed using a Check Request for reimbursements and the scholarship/fellowship payment.
Social Security Number:	A Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN) is required if paying a scholarship.. If the foreign visitor fails to provide either number, the foreign visitor must sign on the Verification of Request for U.S. Taxpayer Identification Number in order to receive the payment..

F-2, H-4, J-2, and TD

Individuals with these visa types are dependents of other visa holders and are prohibited from receiving payments of any kind, including expense reimbursements. (Exception: payments are allowed if these individuals present a valid EAD or EAC).

G and A visas:

These foreign visitors cannot receive payment of any kind directly from the University.

Border Crossing Card Prepare for Printing
Method of Payment:	Check Request.
Payments Allowed:	Payment of a fee for service in the amount of $600 or less is allowed if all of the following conditions are met: The foreign visitor was engaged in academic activities at the University of Arizona for the period of his/her visit for which the fee for service is being requested; These activities were not more than nine days in duration; and The foreign visitor has not accepted a fee for service or expense reimbursement from more than 5 institutions within the previous six months.
Expense Reimbursement:	If an expense reimbursement is in conjunction with a payment of a fee for service, the conditions listed under fee payment must be met. If an expense reimbursement is the only payment to be issued, length of stay and reimbursement from other institutions does not apply,if the I-94 indicates the foreign visitor was admitted to the U.S. under B-1 status. However, if the I-94 indicates the foreign visitor is under B-2 status, all three conditions listed under fee payment must be met. If the foreign visitor does not have an I-94, he/she will be considered under B-1 status.
Documentation Required:	copy of Border Crossing Card (front and back). copy of SSN or ITIN card if paying a fee for service, and GLACIER record (including Honorarium Statement) if paying a fee for services. GLACIER record is not required for expenses reimbursements only. However, if the foreign visitor is considered under B-2 status, Honorarium Statement is required even for expenses reimbursements only copy of travel documents to substantiate length of stay I-94 is encouraged (although not required). All documents submitted must be valid (i.e., have not expired) at the time services are performed. Additional documentation will be required to request an exemption from, or reduction in, income tax withholding (see Taxes Associated with Payments allowed through the Check Request Process).
Taxes Associated with Payments allowed through the Check Request Process:	Taxes will not be withheld on expense reimbursements only. When a fee for service is paid, taxes will generally be withheld at the rate of 30%. However, the foreign visitor might not be subject to this withholding if he/she qualifies for a treaty benefit or meets the Resident Alien criteria. The foreign visitor’s tax residency status and eligibility of a treaty benefit is determined by GLACIER based on the information input by the foreign visitor. If the treaty benefit is available, GLACIER will print out a Form 8233 and a Treaty Attachment (if applicable) for the foreign visitor’s signature. (Note: treaty benefit is NOT available if the foreign visitor does not have a U.S. Social Security Number or Individual Taxpayer Identification Number) In order for the foreign visitor to obtain a treaty benefit (with respect to that particular payment), the foreign visitor must complete the GLACIER data and provide the required documentations at least 14 days prior to the date a check is to be issued, as there is a 10 day waiting period after we have sent the 8233 to the IRS before we can pay the foreign visitor.
Processing Instructions:	Complete a Check Request. The foreign visitor may be reimbursed for reasonable business-related expenses for the duration of the business engagement in accordance with FRS Policy 9.12 for expense reimbursements to independent contractors. Original receipts will be required unless a per diem is requested (mileage and meal per diem will be allowed in accordance with FRS Policy 14.15 and 14.13 for travel) If the allowed per diem amount is exceeded or required original receipts are not attached, any request for reimbursement will be denied.
Exception to Original Receipt Requirement:	If the foreign visitor requires the original airline ticket for continued travel, take the original ticket to FSO Accounts Payable to have the passenger receipt stamped and dated. Make a copy of the stamped ticket to send in with the request for reimbursement. Do not send original airline tickets to the FSO Accounts Payable Office through campus mail.
Social Security Number:	A Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN) is required if the foreign visitor receives a fee for service. If the foreign visitor fails to provide either number, the foreign visitor must sign on the Verification of Request for U.S. Taxpayer Identification Number in order to receive the payment.

Foreign Artists (Individuals) with O-1, P-1, P2 or P3 visa (primary holder) Prepare for Printing
Method of Payment:	Check Request.
Payments Allowed:	Fee for services
Documentation Required:	copy of passport copy of visa stamp copy of I-94 (front and back) copy of I-797 (Approval Notice of visa petition) copy of SSN card a statement from the visa petitioner stating that the University of Arizona was listed in the visa application, or a copy of the performance contract with the University of Arizona was attached to the visa application International Tax Questionnaire (ITQ) All documents submitted must be valid (i.e., have not expired) at the time services are performed. Additional documentation will be required to request an exemption from, or reduction in, income tax withholding (see Taxes Associated with Payments allowed through the Check Request Process).
Taxes Associated with Payments allowed through the Check Request Process:	When a fee for service is paid, taxes will generally be withheld at the rate of 30%. However, the foreign visitor might not be subject to this withholding if he/she qualifies for a treaty benefit or meets the Resident Alien criteria. The foreign visitor’s tax residency status and eligibility of a treaty benefit is determined by the Accounts Payable,  based on the information provided by the foreign visitor. If the treaty benefit is available, Accounts Payable will use GLACIER to print out a Form 8233 and a Treaty Attachment (if applicable) for the foreign visitor’s signature. (Note: treaty benefit is NOT available if the foreign visitor does not have a U.S. Social Security Number or Individual Taxpayer Identification Number) In order for the foreign visitor to obtain a treaty benefit (with respect to that particular payment), the foreign visitor must complete the ITQ and provide the required documentations at least 14 days prior to the date a check is to be issued, as there is a 10 day waiting period after we have sent the 8233 to the IRS before we can pay the foreign visitor.
Social Security Number:	A Social Security Number (SSN)  is required.

 

Foreign Visitors with Employment Authorization Card See General Policy #21 - Employment Authorization Card (EAC) or Employment Authorization Document (EAD)

Definitions

1. Any Payment: Includes all forms of payment. It includes payments for services, expense reimbursements, payments to a vendor on behalf of a foreign visitor, and any other payment made to or on behalf of a foreign visitor.

2. Documentation: Any item that might be required of an individual to prove eligibility for a payment or reduction in tax associated with that payment. Foreign visitors requesting resident alien status (for example) must submit documents that prove the length of time they were present in the United States under a particular visa classification. For this purpose, documents might include but are not limited to form DS-2019, I-20, pay stubs from previous employers, and/or old rent receipts.

3. dPR: Departmental Purchase Requisition.

4. Employment Process: The normal process used by the University of Arizona to hire an individual as an employee.

5. ETA 750, Part A: Application for Alien Employment Certification is used for temporary labor certification. This form can be obtained from the US Department of Labor.

6. Fee for Service: Includes fees paid to a foreign visitor in exchange for services. These fees may be called "honoraria," "stipend," "participant support," "subject pay," or any number of other possible terms. If it is a fee paid in exchange for a service, it is considered a "fee for service" as that term is used in this policy. A reimbursement of expense is not a "fee for service."

7. DS-2019: Certificate of Eligibility for Exchange Visitor (J-1) Status is issued by the sponsor of an exchange program. To see what this form looks like, click here.

8. I-129N: Petition to Classify Nonimmigrant as Temporary Worker or Trainee is necessary for holders of H-1, H-2, H-3, or L-1 visas.

9. I-20A-B: Certificate of Eligibility for Nonimmigrant (F-1) Student Status - necessary for academic and language students who wish to study in the United States.

10. I-797A: Notice of Approval used by the USCIS to notify an employer that an employee's or prospective employee's application has been approved. The I-797A is sent to the consulate office the alien designated on the I-129N, however, issuance of the visa is dependent on the State Department.

11. I-94: U.S. Citizenship and Immigration Services Arrival/Departure Record is provided to every alien when he/she enters the country. This form indicates the period of time the alien can stay in the United States and the alien's visa type. A copy of this form must be obtained prior to the foreign visitor's departure from the United States. To see what this form looks like, click here.

12. IRCA: The Immigration Reform and Control Act of 1986.

13. International Tax Questionnaire (ITQ): The ITQ is filled out if a foreign visitor wants to request treaty benefits. The information on the form is used to fill out the 8233 form.

14. Letter from RO: This is a letter from (and signed by) the Responsible Officer from the University that sponsored the J-1 foreign visitor. The Responsible Officer's name is indicated on the foreign visitor's DS-2019. The letter should state something like: "It is within the normal scope of professional business for Professor [foreign visitor] to [do the work he is doing] at the University of Arizona. Professor [foreign visitor] has the permission of [sponsoring university] to perform the [work he is doing] at the University of Arizona."

15. Limited Exception to original receipt requirement: If the foreign visitor requires the original airline ticket for continued travel, take the original ticket to the FSO Accounts Payable Office and have them stamp and date the passenger receipt. Make a copy of the stamped ticket to send in with the request for reimbursement. Do not send original airline tickets to the FSO Accounts Payable Office through campus mail.

16. Permanent Resident: An immigration classification allowing for extended residence in the United States. It is commonly referred to as a "green card."

17. Reimbursement: Repayment for expenses incurred in the course of providing service for the University. Any reimbursements must comply with other State and University policies.
    

18. Resident Alien: An IRS classification for the purpose of determining tax obligations. It is not an immigration classification or a visa type.

19. "Royalty" (sometimes called "permission fee"): Commonly refers to a payment made to the owner of property for permitting another to use that property; royalties often are connected with a specific, temporary or one-time right to use intangible property. Royalties include (but are not limited to) payments for the production or reproduction of literary, dramatic, musical, or artistic works, as well as payments for the use of inventions, patents, copyrighted material, etc.

20. Scholarship: Payments made for the purpose of study with no expectation that the scholarship recipient will provide a service in exchange for the payment. For additional information on Scholarship payments, refer to 13.00, Intro to Methods of Student Payments.

21. Type of Payment: Types of payments include but are not limited to: fees for services, reimbursements of expenses to individuals who provide fees for services, and non-service scholarship/fellowship payments.

22. USCIS: U.S. Citizenship and Immigration Services is the agency tasked with administering laws relating to aliens. This agency is part of the United States Department of Homeland Security.

23. Visa Classification: The visa under which the foreign visitor enters the United States. Visa Classifications include but are not limited to B-1, B-2, J-1, F-1, H1-B. For payments to visa types not addressed in this policy, please consult Tax Compliance.

24. GLACIER: an online tax compliance software that is used to make tax residency determination and income tax treaty determination.