Payment to Non-Resident, Non-U.S. Citizen (105.016)

Payment to Non-Resident, Non-U.S. Citizen (105.016) - Policies, Administrative, UWMF, UWMF-wide, Finance


555 Zor Shrine Place
Madison, WI 53719
608.821.4221 Fax
Faculty of the University of Wisconsin Medical School

Payment to a NonResident, Non-US Citizen

Honorariums are services that must be reported on a 1099-Misc. Please ask your
foreign visitors if he/she has a U.S. taxpayer identification number or an international
tax identification number. We also need to know if the foreign visitor is a non-resident,
non-US citizen or what their status is relative to paying US taxes.

For a non-resident, non-US citizen, we need to issue a 1042S rather than a 1099-Misc.
for any amount greater than $600.

Ask your visitor is if he/she has a U.S. taxpayer identification number. If they do, put
that number on the Vendor Information Form. If they do not have a U.S. taxpayer
identification number, schedule an appointment for the foreign visitor to meet with Jose
Carus to apply for an international tax identification number. Mr. Carus is the UW
Madison Tax Compliance Manager. He can be reached at 262-0582 or email

Depending on the country the visitor is from, Mr. Carus may have the visitor complete
an IRS Form 8233 which allows us to NOT take out taxes because of a tax treaty
between the United States and the visitor’s home country. In order to complete the
8233, the visitor needs a U.S taxpayer identification number or they have applied for an
international tax identification number through Mr. Carus.

After the above steps, complete a Vendor Information Setup Form and attach a copy of
the visitor's passport and I-94. The I-94 is located in the passport and is given to the
person when they get to the United States and taken away when they leave. This is
important because without the I-94 we can't make the payment.

For further information, please check out the University of Wisconsin—Madison, Business
Services, Tax Information website at: http://www.bussvc.wisc.edu/acct/tax.html .

J:/Fin/AP/Policies/Foreign Visitors.doc June 2005