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

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.

IRS 1042-S Forms

IRS 1042-S forms will be mailed on or before March 15. Please note that if you are a nonresident alien who receives a 1042-S form, you will not be able to access the EYES mentioned above.