|Activity:||Tax Issues Relating to Payments to Foreign Visitors and Vendors -|
UNDER REVISION 4/28/2021
|Forms:||The Tax Forms below can be found in the Tax Filing section on the Office of the Controller's website.|
International Tax Questionnaire (for vendors)
Tax Cover Sheet for International Visitor
Payments to Foreign Vendors
For foreign visitors honoraria (services) and travel visit:
Quick Guide - Payments to International Visitors Foreign Visitors
Services performed abroad - Vendor completes Form W-8BEN (for Individual) and Form W-8BEN-E (for companies). See special Purchasing's Procedures for International Services. The department should add a note to purchase order or DV that service is performed outside of USA.
Purchase of goods:
Vendor completes Form W-8BEN or W-8BEN-E.
Services and Travel performed within the US, complete Tax Coversheet and provide a copy of I-94.
To apply for Tax Treaty, visitor who holds a US Tax Identification Number (SSN) must complete the International Tax Questionnaire.
FMS tax will determine their proper tax status and determine if eligible for tax treaty - see Employment and Internatonal Students, Faculty & Staff.
|Things To Know:||International Students and Employee students, faculty or staff, who are on a visa from a foreign country must complete the International Tax Questionnaire online via a secure website Foreign National Information System (FNIS):|
Go to Request for ITQ/FNIS Password to obtain a password to access FNIS.
FMS tax will determine their proper tax status and determine if eligible for tax treaty.
For help with FNIS, visit FNIS Foreign National Information System (FNIS) HELP.
Tax Identification Number:
FMS tax may be able to assist the foreign visitor with obtaining an ITIN (individual tax identification number) needed for obtain tax treaty benefits. Visit Applying for an Individual Taxpayer Identification Number (ITIN).
Please contact FMS Tax Department, email@example.com for more information.