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Handbook for Payments to International Visitors
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Produced by:
WebTeam
Office of Accounting
Office of International Services
Contact: WebAdmin
Updated April 18, 2002

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3. Summary Charts

The following charts describe processing steps in payments involving resident aliens and nonresident aliens:

Resident Aliens
Criteria Dependent Personal Services (employee) Independent Personal Services (consultant) Fellowships (stipends) Scholarships
Prior approval required See Cactus HRMS Process Guide Prior Approval Form (F395-040-023) Action Notice Form (F395-040-002) Financial Aid Office
Form required to claim a tax treaty exclusion (generally not available to resident aliens) 8233 W-9 W-9 W-9
Tax treaty form required to be filed with IRS? Yes (By Payroll) No (By Accounting) No (kept by Accounting) No (kept by Accounting)
Form to document withholding and residency status W-4 and W-9 W-9 W-9 W-9
Withholding rate Withholding tables None None None
Payor department Payroll Accounting Accounting Accounting
Payment request method See Cactus HRMS Process Guide Voucher

Fellowship Award Authorization (F395-040-002)

Voucher (through Bursar's Office)
IRS reporting department Payroll Accounting Accounting Accounting
IRS reporting form to resident alien W-2 - Nontreaty exempt
1042S - Treaty exempt
10991042S (if treaty exempt) 1042S (if treaty exempt) 1042S (if treaty exempt)

Nonresident Aliens
Criteria Dependent Personal Services (employee) Independent Personal Services (consultant) Fellowships (stipends) Scholarships
Type of prior approval required See Cactus HRMS Process Guide Prior Approval Form(F395-040-023) Action Notice Form (F395-040-002) Financial Aid Office
Form required to claim tax treaty exclusion 8233 8233 W8 BEN W8 BEN
Tax treaty form required to be filed with IRS? Yes (By Payroll) Yes (By Accounting) No (kept by Accounting) No (kept by Accounting)
Form to document withholding W-4 W8 BEN W-4 (only if claiming reduced withholding) W-4 (only if claiming reduced withholding)
Withholding rate Withholding tables 30% 14% 14%
Payor department Payroll Accounting Accounting Accounting
Payment request method See Cactus HRMS Process Guide Voucher

Fellowship Award Authorization (F395-040-002)

Voucher (through Bursar's Office)
IRS reporting department Payroll Accounting Accounting Accounting
IRS reporting form to nonresident alien W-2 - Nontreaty exempt
1042S - Treaty exempt
1042S 1042S 1042S
Reporting form to IRS Payroll tax return (941) 1042 1042 1042