Payments to Non-Resident Aliens

Tax Reporting

All payments to non-resident aliens are reported to the foreign individuals and to the IRS on Form 1042-S. Non-resident aliens receiving payments that are classified as US Source income must file a tax return with the IRS. See IRS Publication 519 for more information (www.irs.gov)

Individual Taxpayer Identification Number (ITIN)

A visitor may apply for an ITIN by submitting Form W-7 along with documentation of foreign status and identity and a US Income Tax Return to the IRS. This form can be found on the IRS website (www.irs.gov).

Documentation Required for Check Request for Honoraria Payment

The following must accompany a check request for an honoraria payment to an International Visitor:

The employee should notify the International Tax Coordinator of the following:
red triangle Copies of I-94 card, visa, passport **
red triangle Substitute Form W-8 Honorarium: http://www.busfin.uga.edu/forms/non_emp_payment.pdf
red triangle 8233 (if applicable and must be from the Tax Coordinator)
red triangle If J1 scholar - a copy of the DS2019 AND a statement from their sponsoring University if other than UGA.

** WT/WB visaholders may only have the I-94 card and Passport.