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, the Social Security Administration will 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 an 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 make. 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 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

   • 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. 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.

   To request a reduction in or exemption from tax withholding due to the application of an income tax treaty, the foreign visitor must submit an International Tax Questionnaire form to the FSO Operations Office.

   If, based on the information provided on the International Tax Questionnaire, the individual seems to be eligible for a tax treaty benefit, the foreign visitor will be contacted and an appointment will be scheduled for him/her to go to the FSO Operations Office to complete IRS Form 8233 (for fee for service payments) or W-8BEN (for scholarships, royalties, etc.), as applicable.

   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 we have sent the 8233 to the IRS before we can pay the foreign visitor.

   Beginning January 1, 2001, in order for any treaty benefit to be allowed by the University, all claims for treaty benefits must include a taxpayer identification number (SSN or ITIN).

   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.

6. No tax withholding required for Resident Aliens: If the foreign visitor believes that he/she qualifies as a Resident Alien, the foreign visitor must submit an International Tax Questionnaire (ITQ) to the FSO Operations Office.

   If the Resident Alien criteria are met, no tax withholding is required. The ITQ must be completed (in a manner that indicates Resident Alien status) at least one day prior to the date a check is to be issued for the exemption from withholding (for that particular payment) to apply.

   The foreign visitor will be required to provide:

   • documentation to support his/her days of presence in the U.S., and
      
   • the visa classification under which he/she was present in the U.S. for the past seven years.

7. 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, the foreign visitor should go to the FSO Operations Office at least one day prior to the request for payment and provide documentation to support this position.

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

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

   The status of the individual (as a nonresident alien) must be established prior to the performance of any service by the individual. If the foreign visitor does not meet the criteria for a nonresident alien (as that term is defined by tax law), tax withholding may be required. 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 (previously approved by the FSO Operations Office) along with a Check Request stating:

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

9. 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.

   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.

10. 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.

11. 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.

12. 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 Operations 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 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 visitors who are at the University for interviewing purposes only.

13. 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.

14. Interviewing Expense: Nonresident aliens who enter the United States for purposes of 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."

15. Royalties: Payments of royalties to nonresident aliens are subject to income tax withholding at the rate of 30%, or lower treaty rate, if applicable. In order to obtain a lower treaty rate, the individual must complete IRS Form W-8BEN and submit this form to the FSO Operations Office at least one day before the royalty payment is to be made. Beginning January 1, 2001, in order for any treaty benefit to be allowed by the University, all claims for treaty benefits in connection with royalty payments must include a taxpayer identification number (SSN or ITIN) on Form W-8BEN.

16. Canadians: Canadians are allowed to enter the United States without a visa. However, Canadians 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, but provides a copy of his/her birth certificate or passport, he/she will be considered to have entered the United States under the B-2 visa classification. Under this circumstance, follow the rules for B-2 visa 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).

17. Border Crossing Cards: Mexican nationals may use Border Corssing 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.

18. 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.

19. Payments to Foreign Organizations, Corporations and Governments: Most payments of U.S. sourced income to entities (other than individuals) that are based in a foreign country are subject to 30% income tax withholding. However, several countries have treaties with the United States that allow for a reduction in, or exemption from, 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 taxation or a treaty benefit, the foreign entity must fill out one of the following forms:

    1. W-8BEN: Foreign tax-exempt organizations, foreign governments, or international organizations claiming treaty benefits or claiming exempt recipient status for backup withholding purposes.

    2. W-8ECI: Foreign entities that have a permanent base of operation in the U.S.

    3. W-8EXP: Foreign governments or other organizations claiming exempt status under IRC section 501(c), 892, 895, or 1443(b).

    4. W-8IMY: Foreign partnerships claiming treaty benefits.

    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 or authorized (in advance) as an exception to this policy by the Office of the General Counsel.

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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) | TN (sponsored by UA) | TN and H1-B (not sponsored by UA)
    H-1B (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

    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 Foreign Visitor Statement if paying a fee for service. 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:	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. Tax Reduction Due to Tax Treaty: To request a reduction in or exemption from tax withholding due to the application of an income tax treaty, the foreign visitor must submit an International Tax Questionnaire form to the FSO Operations Office. If eligible for a tax treaty benefit, the foreign visitor will be contacted and an appointment will be scheduled for him/her to go to the FSO Operations Office to sign IRS Form 8233. 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 we have sent the 8233 to the IRS before we can pay the foreign visitor. Beginning January 1, 2001, in order for any treaty benefit to be allowed by the University, all claims for treaty benefits must include a taxpayer identification number (SSN or ITIN). No tax withholding required for Resident Aliens: If the foreign visitor believes that he/she qualifies as a Resident Alien, the foreign visitor must submit an International Tax Questionnaire (ITQ) form to the FSO Operations Office. If the Resident Alien criteria are met, no tax withholding is required. The ITQ must be completed (in a manner that indicates Resident Alien status) at least one day prior to the date a check is to be issued for the exemption from withholding (for that particular payment) to apply. The foreign visitor will be required to provide documentation to support his/her days of presence in the U.S. as well as the visa classification under which he/she was present in the U.S. for the past seven years.
    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 University policy for expense reimbursements of independent contractors. Original receipts will be required unless a per diem is requested (mileage and meal per diem will be allowed in accordance with Travel Policy). If the allowed per diem amount is exceeded or required original receipts are not attached, any request for reimbursement will be denied. If a fee for service is to be paid, attach the Foreign Visitor Statement to the Check Request. The Foreign Visitor Statement must be signed by the foreign visitor and by the individual from the University department who invited the foreign visitor to the University.
    Exception to Original Receipt Requirement:	If the foreign visitor requires the original airline ticket for continued travel, take the original ticket to FSO Operations 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 Operations 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.

    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 Foreign Visitor Statement if paying a fee for service. 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:	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. Tax Reduction Due to Tax Treaty: To request a reduction in or exemption from tax withholding due to the application of an income tax treaty, the foreign visitor must submit an International Tax Questionnaire form to the FSO Operations Office. If eligible for a tax treaty benefit, the foreign visitor will be contacted and an appointment will be scheduled for him/her to go to the FSO Operations Office to sign IRS Form 8233. 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 we have sent the 8233 to the IRS before we can pay the foreign visitor. Beginning January 1, 2001, in order for any treaty benefit to be allowed by the University, all claims for treaty benefits must include a taxpayer identification number (SSN or ITIN). No tax withholding required for Resident Aliens: If the foreign visitor believes that he/she qualifies as a Resident Alien, the foreign visitor must submit an International Tax Questionnaire (ITQ) form to the FSO Operations Office. If the Resident Alien criteria are met, no tax withholding is required. The ITQ must be completed (in a manner that indicates Resident Alien status) at least one day prior to the date a check is to be issued for the exemption from withholding (for that particular payment) to apply. The foreign visitor will be required to provide documentation to support his/her days of presence in the U.S. as well as the visa classification under which he/she was present in the U.S. for the past seven years.
    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 University policy for expense reimbursements of independent contractors. Original receipts will be required unless a per diem is requested (mileage and meal per diem will be allowed in accordance with Travel Policy). If the allowed per diem amount is exceeded or required original receipts are not attached, any request for reimbursement will be denied. If a fee for service is to be paid, attach the Foreign Visitor Statement to the Check Request. The Foreign Visitor Statement must be signed by the foreign visitor and by the individual from the University department who invited the foreign visitor to the University.
    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 Operations 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.

    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 Foreign Visitor Statement 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:	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. Tax Reduction Due to Tax Treaty: To request a reduction in or exemption from tax withholding due to the application of an income tax treaty, the foreign visitor must submit an International Tax Questionnaire form to the FSO Operations Office. If eligible for a tax treaty benefit, the foreign visitor will be contacted and an appointment will be scheduled for him/her to go to the FSO Operations Office to sign IRS Form 8233. 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 we have sent the 8233 to the IRS before we can pay the foreign visitor. Beginning January 1, 2001, in order for any treaty benefit to be allowed by the University, all claims for treaty benefits must include a taxpayer identification number (SSN or ITIN). No tax withholding required for Resident Aliens: If the foreign visitor believes that he/she qualifies as a Resident Alien, the foreign visitor must submit an International Tax Questionnaire (ITQ) form to the FSO Operations Office. If the Resident Alien criteria are met, no tax withholding is required. The ITQ must be competed (in a manner that indicates Resident Alien status) at least one day prior to the date a check is to be issued for the exemption from withholding (for that particular payment) to apply. The foreign visitor will be required to provide documentation to support his/her days of presence in the U.S. as well as the visa classification under which he/she was present in the U.S. for the past seven years.
    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 University policy for expense reimbursements of independent contractors. Original receipts will be required unless a per diem is requested (mileage and meal per diem will be allowed in accordance with Travel Policy). If the allowed per diem amount is exceeded or required original receipts are not attached, any request for reimbursement will be denied. Attach the Foreign Visitor Statement to the Check Request. The Foreign Visitor Statement must be signed by the foreign visitor and the individual from the University department who invited the foreign visitor to the University.
    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 Operations 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.

    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 Foreign Visitor Statement. 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:	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. Tax Reduction Due to Tax Treaty: To request a reduction in or exemption from tax withholding due to the application of an income tax treaty, the foreign visitor must submit an International Tax Questionnaire form to the FSO Operations Office. If eligible for a tax treaty benefit, the foreign visitor will be contacted and an appointment will be scheduled for him/her to go to the FSO Operations Office to sign IRS Form 8233. 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 we have sent the 8233 to the IRS before we can pay the foreign visitor. Beginning January 1, 2001, in order for any treaty benefit to be allowed by the University, all claims for treaty benefits must include a taxpayer identification number (SSN or ITIN). No tax withholding required for Resident Aliens: If the foreign visitor believes that he/she qualifies as a Resident Alien, the foreign visitor must submit an International Tax Questionnaire (ITQ) form to the FSO Operations Office. If the Resident Alien criteria are met, no tax withholding is required. The ITQ must be competed (in a manner that indicates Resident Alien status) at least one day prior to the date a check is to be issued for the exemption from withholding (for that particular payment) to apply. The foreign visitor will be required to provide documentation to support his/her days of presence in the U.S. as well as the visa classification under which he/she was present in the U.S. for the past seven years.
    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 University policy for expense reimbursements of independent contractors. Original receipts will be required unless a per diem is requested (mileage and meal per diem in accordance with Travel Policy). If the allowed per diem amount is exceeded or required original receipts are not attached, any request for reimbursement  will be denied. Attach the Foreign Visitor Statement to the Check Request. The Foreign Visitor Statement must be signed by the foreign visitor and the individual from the University department who invited the foreign visitor.
    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 Operations 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.

    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 copy of  ITIN card if being paid fees through the Check Request Process due to not being able to obtain a SSN because they will be here less than thirty days. 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. Tax Reduction Due to Tax Treaty: To request a reduction in or exemption from tax withholding due to the application of an income tax treaty, the foreign visitor must submit an International Tax Questionnaire form to the FSO Operations Office. If eligible for a tax treaty benefit, the foreign visitor will be contacted and instructed to go to the FSO Operations Office to sign IRS form 8233. 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 we have sent the 8233 to the IRS before we can pay the foreign visitor. Beginning January 1, 2001, in order for any treaty benefit to be allowed by the University, all claims for treaty benefits must include a taxpayer identification number (SSN or ITIN). No tax withholding required for Resident Aliens: If the foreign visitor believes that he/she qualifies as a Resident Alien, the foreign visitor must submit an International Tax Questionnaire (ITQ) form to the FSO Operations Office. If the Resident Alien criteria are met, no tax withholding is required. The ITQ must be completed (in a manner that indicates Resident Alien status) at least one day prior to the date a check is to be issued for the exemption from withholding (for that particular payment) to apply. The foreign visitor will be required to provide documentation to support his/her days of presence in the U.S. as well as the visa classification under which he/she was present in the U.S. for the past seven years. See Method of Payment to determine when to use the Check Request process.
    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 University policy for expense reimbursements of independent contractors. Original receipts will be required unless a per diem is requested (mileage and meal per diem will be allowed in accordance with Travel Policy). 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 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 Operations 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 Operations 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. 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 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 copy of  ITIN card if being paid fees through the Check Request Process due to not being able to obtain a SSN. 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. Tax Reduction Due to Tax Treaty: To request a reduction in or exemption from tax withholding due to the application of an income tax treaty, the foreign visitor must submit an International Tax Questionnaire form to the FSO Operations Office. If eligible for a tax treaty benefit, the foreign visitor will be contacted and instructed to go to the FSO Operations Office to sign IRS form 8233. 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 we have sent the 8233 to the IRS before we can pay the foreign visitor. Beginning January 1, 2001, in order for any treaty benefit to be allowed by the University, all claims for treaty benefits must include a taxpayer identification number (SSN or ITIN). No tax withholding required for Resident Aliens: If the foreign visitor believes that he/she qualifies as a Resident Alien, the foreign visitor must submit an International Tax Questionnaire (ITQ) form to the FSO Operations Office. If the Resident Alien criteria are met, no tax withholding is required. The ITQ must be completed (in a manner that indicates Resident Alien status) at least one day prior to the date a check is to be issued for the exemption from withholding (for that particular payment) to apply. The foreign visitor will be required to provide documentation to support his/her days of presence in the U.S. as well as the visa classification under which he/she was present in the U.S. for the past seven years. See Method of Payment to determine when to use the Check Request process.
    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 University policy for expense reimbursements of independent contractors. Original receipts will be required unless a per diem is requested (mileage and meal per diem will be allowed in accordance with Travel Policy). 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 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 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 Operations 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. 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. 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. 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. To request a reduction in or exemption from tax withholding due to the application of an income tax treaty, the foreign visitor must submit an International Tax Questionnaire form to the FSO Operations Office. If eligible for a tax treaty benefit, the foreign visitor will be contacted and instructed to go to the FSO Operations Office to sign IRS form W-8BEN. This process must be completed at least one day prior to the request for payment to obtain a treaty benefit. No tax withholding required for Resident Aliens: If the foreign visitor believes that he/she qualifies as a Resident Alien, the foreign visitor must submit an International Tax Questionnaire (ITQ) form to the FSO Operations Office. If the Resident Alien criteria are met, no tax withholding is required. The ITQ must be completed (in a manner that indicates Resident Alien status) at least one day prior to the date a check is to be issued for the exemption from withholding (for that particular payment) to apply. The foreign visitor will be required to provide documentation to support his/her days of presence in the U.S. as well as the visa classification under which he/she was present in the U.S. for the past seven years. 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, the foreign visitor should go to the FSO Operations Office at least one day prior to the request for payment and provide documentation to support this position.
    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. One of these numbers is required even if the foreign visitor receives an expense reimbursement only.

    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) 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. 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. Tax Reduction Due to Tax Treaty: To request a reduction in or exemption from tax withholding due to the application of an income tax treaty, the foreign visitor must submit an International Tax Questionnaire form to the FSO Operations Office. If eligible for a tax treaty benefit, the foreign visitor will be contacted and instructed to go to the FSO Operations Office to sign IRS form 8233. 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 we have sent the 8233 to the IRS before we can pay the foreign visitor. Beginning January 1, 2001, in order for any treaty benefit to be allowed by the University, all claims for treaty benefits must include a taxpayer identification number (SSN or ITIN). No tax withholding required for Resident Aliens: If the foreign visitor believes that he/she qualifies as a Resident Alien, the foreign visitor must submit an International Tax Questionnaire form to the FSO Operations Office. If the Resident Alien criteria are met, no tax withholding is required. The ITQ must be completed (in a manner that indicates Resident Alien status) at least one day prior to the date a check is to be issued for the exemption from withholding (for that particular payment) to apply. The foreign visitor will be required to provide documentation to support his/her days of presence in the U.S. as well as the visa classification under which he/she was present in the U.S. for the past seven years.
    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 University policy for expense reimbursements of independent contractors. Original receipts will be required unless a per diem is requested (mileage and meal per diem will be allowed in accordance with Travel Policy). 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.

    TN Status (sponsored by the University of Arizona) Prepare for Printing
    Method of Payment:	Fee for Performing a Service -Employment Process. Employee Travel & Business Related Reimbursements - In accordance with Travel policy and 9.10, Requisitions/Reimbursements Non-employee Business Related Expense Reimbursement Only (no fee for service)- Check Request Process.
    Payments Allowed:	Expense reimbursement for non-employees. If payment is made through the Employment Process, a salary may be paid comparable to that of other University of Arizona employees. Employee business related and travel expense reimbursements will be allowed in accordance with Travel Policy and 9.10, Requisitions/Reimbursements. Fees for service cannot be paid through the Check Request process.
    Documentation Required for Payments allowed through the Check Request Process:	copy of I-94 (front and back) stamped with TN status and copy of Passport, and copy of SSN card if paying a fee for service. All documents submitted must be valid (i.e., have not expired) at the time services are performed. See Method of Payment to determine what payments are allowed through the Check Request process. 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. Expense reimbursements to non-employees 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 University policy for expense reimbursements of independent contractors. Original receipts will be required unless a per diem is requested (mileage and meal per diem will be allowed in accordance with Travel Policy.) 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 reimbursements must be paid in accordance with Travel Policy.
    Social Security Number:	A Social Security Number (SSN) is required if the TN visitor receives a fee for service. A Social Security Number is not required if the TN visitor receives an expense reimbursement only.

    H1-B (sponsored by a school other than the University of Arizona): Payments to a foreign visitor from another institution can be made for expense reimbursements only.  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 copy of Form I-797 and I-94 copy of SSN card copy of the letter from Jacquelyn Bednarz, Chief, Nonimmigrant Branch Adjudications dated April 6, 1994. (Bednarz 4/6/94  letter).

    H-1B (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 and 9.10, Requisitions/Reimbursements Non-employee Business Related Expense Reimbursement Only (no fee for service) - Check Request Process
    Payments Allowed:	No payments are allowed through the Check Request process. Payments are allowed through the Employment Process only.
    Social Security Number:	A Social Security Number (SSN) is required.

    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 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:	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 student status and prior written authorization from the student's RO (Responsible Officer). Contact the Office of International Student Programs and Services to obtain this authorization, and  copy of SSN card if paying a fee for service. All documents submitted must be valid (i.e., have not expired) at the time services are performed. See "Method of Payment" to determine what payments are allowed through the Check Request process.
    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 University policy for expense reimbursements of independent contractors. Original receipts will be required unless a per diem is requested (mileage and meal per diem will be allowed in accordance with Travel Policy.) 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 (SSN) is required if the J-1 student receives a fee for service. 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 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:	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 card if paying a fee for service. All documents submitted must be valid (i.e., have not expired) at the time services are performed. See "Method of Payment" to determine what payments are allowed through the Check Request process.
    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 University policy for expense reimbursements of independent contractors. Original receipts will be required unless a per diem is requested (mileage and meal per diem will be allowed in accordance with Travel Policy.) 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 (SSN) is required if the F-1 student receives a fee for service. 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, copy of Form DS-2019 indicating student status, and copy of SSN or ITIN card. 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. 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. To request a reduction in or exemption from tax withholding due to the application of an income tax treaty, the foreign visitor must submit an International Tax Questionnaire form to the FSO Operations Office. If eligible for a tax treaty benefit, the foreign visitor will be contacted and instructed to go to the FSO Operations Office to sign IRS form W-8BEN. This process must be completed at least one day prior to the request for payment to obtain a treaty benefit. No tax withholding required for Resident Aliens: If the foreign visitor believes that he/she qualifies as a Resident Alien, the foreign visitor must submit an International Tax Questionnaire (ITQ) to the FSO Operations Office. If the Resident Alien criteria are met, no tax withholding is required. The ITQ must be completed (in a manner that indicates Resident Alien status) at least one day prior to the date a check is to be issued for the exemption from withholding (for that particular payment) to apply. The foreign visitor will be required to provide documentation to support his/her days of presence in the U.S. as well as the visa classification under which he/she was present in the U.S. for the past seven years. 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, the foreign visitor should go to the FSO Operations Office at least one day prior to the request for payment and provide documentation to support this position.
    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. One of these numbers is required even if the foreign visitor receives an expense reimbursement only.

    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 expense reimbursements to these individuals must be paid 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:	Expense reimbursement and payment of the scholarship or fellowship. 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 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. 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. To request a reduction in or exemption from tax withholding due to the application of an income tax treaty, the foreign visitor must submit an International Tax Questionnaire form to the FSO Operations Office. If eligible for a tax treaty benefit, the foreign visitor will be contacted and instructed to go to the FSO Operations Office to sign IRS form W-8BEN. This process must be completed at least one day prior to the request for payment to obtain a treaty benefit. No tax withholding required for Resident Aliens: If the foreign visitor believes that he/she qualifies as a Resident Alien, the foreign visitor must submit an International Tax Questionnaire (ITQ) form to the FSO Operations Office. If the Resident Alien criteria are met, no tax withholding is required. The ITQ must be completed (in a manner that indicates Resident Alien status) at least one day prior to the date a check is to be issued for the exemption from withholding (for that particular payment) to apply. The foreign visitor will be required to provide documentation to support his/her days of presence in the U.S. as well as the visa classification under which he/she was present in the U.S. for the past seven years. 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, the foreign visitor should go to the FSO Operations Office at least one day prior to the request for payment and provide documentation to support this position.
    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. One of these numbers is required even if the foreign visitor receives an expense reimbursement only.

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

    Individuals with these visa types are dependents of other visa holders and are prohibited from receiving payments of any kind, including expense reimbursements.

    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, or the foreign visitor is deemed under B-2 status because he/she does not obtain an I-94, all three conditions listed under fee payment must be met.
    Documentation Required:	copy of Border Crossing Card (front and back). copy of SSN or ITIN card if paying a fee for service, and Foreign Visitor Statement (except reimbursement only for B-1 status) copy of travel documents to substantiate length of stay (except reimbursement only for B-1 status) I-94 is encouraged (although not required). Without I-94, the foreign visitor is deemed under B-2 status. 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:	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. Tax Reduction Due to Tax Treaty: To request a reduction in or exemption from tax withholding due to the application of an income tax treaty, the foreign visitor must submit an International Tax Questionnaire form to the FSO Operations Office. If eligible for a tax treaty benefit, the foreign visitor will be contacted and an appointment will be scheduled for him/her to go to the FSO Operations Office to sign IRS Form 8233. 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 we have sent the 8233 to the IRS before we can pay the foreign visitor. Beginning January 1, 2001, in order for any treaty benefit to be allowed by the University, all claims for treaty benefits must include a taxpayer identification number (SSN or ITIN). No tax withholding required for Resident Aliens: If the foreign visitor believes that he/she qualifies as a Resident Alien, the foreign visitor must submit an International Tax Questionnaire (ITQ) form to the FSO Operations Office. If the Resident Alien criteria are met, no tax withholding is required. The ITQ must be completed (in a manner that indicates Resident Alien status) at least one day prior to the date a check is to be issued for the exemption from withholding (for that particular payment) to apply. The foreign visitor will be required to provide documentation to support his/her days of presence in the U.S. as well as the visa classification under which he/she was present in the U.S. for the past seven years.
    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 University policy for expense reimbursements of independent contractors. Original receipts will be required unless a per diem is requested (mileage and meal per diem will be allowed in accordance with Travel Policy). If the allowed per diem amount is exceeded or required original receipts are not attached, any request for reimbursement will be denied. If the Foreign Visitor Statement is required, it must be signed by the foreign visitor and by the individual from the University department who invited the foreign visitor to the University.
    Exception to Original Receipt Requirement:	If the foreign visitor requires the original airline ticket for continued travel, take the original ticket to FSO Operations 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 Operations 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.

    Definitions

20. 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.

21. 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.

22. dPR: Departmental Purchase Requisition.

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

24. 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.

25. 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."

26. 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.

27. 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.

28. 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.

29. 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.

30. 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.

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

32. 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.

33. 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."

34. 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 Operations 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 Operations Office through campus mail.

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

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

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

38. "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.

39. 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.

40. 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.

41. 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.

42. 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.