Non-Resident Alien Payments

Coming Soon - Glacier!

FSO is excited to announce the introduction of a web-based tax compliance system called Glacier which will replace the paper-based International Tax Questionnaire (ITQ).

Effective January 2008 foreign visitor payments will be reported through Glacier.  Departments making payments on behalf of foreign individuals will need to contact FSO for login information.

 

For questions on Glacier please contact Amy Dougherty at 621-6649 or mail to: doughertya@arizona.edu.

 

Payments to Non-Resident Aliens

See 9.16 Payments to Non-Resident Aliens in the FRS Manual for the policy on payment to non-resident aliens. In order to comply with the University of Arizona policy and with the IRS and INS regulations, Accounts Payable will need the following documents but, depending on the visa type may also need others. The receipt of the documents does not mean that there will be no withholding and the non-resident alien is responsible for supplying the information. For more detailed information on what documents are needed for which visa type go to the specifics needed for each visa type and what or if we can pay them.

 

• The completed International Tax Questionnaire.
  
• All immigration documents for the visa type, including but not limited to the following. We will need these documents to process payment whether or not there is withholding or whether it is for a fee or just expenses.
  • I-94
  • Visa
  • Passport
  • Either an I-20 or an IAP-66 if here on an F-1 or J-1 visa
• A Social Security Number or a receipt from a Social Security office that a SSN has been applied for.
  The closest Social Security Office is at: 3500 N Campbell (between Prince and Fort Lowell).
  The non-resident alien will need to apply in person, not by mail as we will need the receipt in order to pay them.
  
  For information on how to apply and the SS-5 form, go to the Social Security Administration page at http://www.ssa.gov/online/ss-5.html.
  
  If the foreign visitor is not eligible for a SSN they will need to get an ITIN (Individual Taxpayer Identification Number).
  On receipt of the previous information we will fill out an 8233 and if it shows that the non-resident alien is exempt from taxes, the non-resident alien will need to sign the 8233 before they receive payment.