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Nonresident tax update

This article is posted courtesy of the Finance Division.

Emory University continues to expand its reputation as a globally engaged institution and benefits from interactions with visitors from all over the world. These visitors -- scholars and students -- are involved in various services and activities for the University, and oftentimes it is appropriate to provide travel reimbursements, honoraria, and other payments to them. In order to be able to process these payments to non-U.S. citizens, the University is required to obtain specific information and follow certain regulatory procedures from The Internal Revenue Service and Department of Homeland Security. U.S. tax status depends on the U.S. immigration status and U.S. presence of the individual. Also, an individual may be entitled to tax exemptions depending on U.S. tax status or an applicable tax treaty, or both.

The Tax Department has recently updated its webpages, including links to updated forms and payment instructions for nonresident aliens, as well as frequently asked questions for international students and scholars.

A few reminders:

  1. When hiring non U.S. Citizens, instruct the individual to contact the tax department to complete the necessary paperwork and avoid year-end tax surprises.
  2. To expedite payment processing, please attach the required forms to every payment request for a non U.S. citizen even if the individual or entity has been paid by Emory previously. In Compass 9.2 please make sure to attach as Foreign National items. Note: W-8 series forms are generally valid for up to three calendar years from date of signing unless information has changed. You may attach the same W-8 form to later requests as long as it remains valid.
  3. When requesting an individual or entity complete the forms, make sure to use the latest version of the forms from the finance website as old versions are not valid. Please discard any old versions of blank forms you may have in your files.

If you have specific questions regarding payments to non-U.S. citizens, please contact the tax department.

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