Office of Financial Management Services - Tax Reporting and Retirement


Office of Financial Management Services Tax Reporting and Retirement

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Quick Guide to International Visitor Payment Procedures

Honoraria/Compensation for Non-Employee Services

Required documentation for all compensation for service payments:
1. Tax Coversheet for Short-Term visitors
2. I-94 departure card or Certification of Activity Outside U.S.
3. Form W-8BEN, Part I, questions 1-6 and Part IV.

Additional documentation to obtain tax treaty benefits:
1. International Tax Questionnaire (ITQ)
2. 8233, including page 3 certification
3. I-20 (F status) or DS-2019 (J status)
4. Copy of application for social security number (SSN) or individual taxpayer identification number (ITIN) if the individual does not have an SSN or ITIN listed on the ITQ.

Travel Reimbursements only¹

Required documentation for all travel payments:
1. Tax Coversheet for Short-Term visitors
2. I-94 departure card or Certification of Activity Outside U.S.
3. Form W-8BEN, Part I questions 1-6 and Part IV.

Additional documentation to obtain tax treaty benefits if travel characterized as fellowship income:²
1. International Tax Questionnaire (ITQ)
2. I-20 (F status) or DS-2019 (J status)
3. Copy of application for social security number (SSN) or individual taxpayer identification number (ITIN) if the individual does not have an SSN or ITIN listed on the ITQ.
4. Form W-8BEN, Part I questions 1-6, Part II, and Part IV.

¹The required documentation listed is in addition to any documenation required by the policies and procedures of Travel Mangement Services.

²Travel payments for individuals whose travel is not related to the conduct of business on behalf of Indiana University will be classified as a fellowship for tax withholding and reporting purposes. Please contact the tax department for more information.