Requirements for Payments to Foreign Nationals, Nonresident Aliens (NRAs) Procedure

Procedures

Step-by step instructions for hiring a foreign national, including using the Foreign National Information System (FNIS), are outlined in the Employment Hub.

Non-employee payments to a Foreign Corporation that is performing services in the U.S. require the following documentation:

• Form W8-BEN-E and mark Box 10 for ZERO percent withholding
• The foreign corporation must have a U.S. Employer Identification Number (EIN) to receive tax treaty benefits. If they do not have a U.S. EIN: Complete IRS Form SS-4 and mail it to the IRS to obtain one.  Note: If the university does not receive a U.S. EIN it is required by law to withhold 30% tax on the payment.
  

Send the completed form W-8BEN-E and all required documentation to Payroll Services at payroll-services@ufl.edu.

Resources

Foreign National Tax Information Form

U.S. Tax Treaties Website

Specially Designated Nationals and Blocked Persons List (SDN)

Form I-20 Information

 I-9, Employment Eligibility Verification, Information

I-94 FAQs

DS-2019 Information

Toolkits

Employment Hub – Foreign Nationals

Contacts

Payroll Services: 392-1231

Disbursement Services: 392-1241

Directive Statement