Payment for Services Performed Outside the United States

Payments to a non-resident alien for services performed entirely outside the United States are considered to be foreign source income and are not subject to US tax withholding nor reporting requirements.

Requirements for Check Request

Honoraria Form for Services Performed Outside of the US: http://www.busfin.uga.edu/forms/honoraria_fees_outside.pdf

If unable to obtain original signature on honoraria form, please include an invoice with an original signature stating the nature of the services, the dates performed and the following statement:
I_______________(payee name), certify that I am not a US citizen or permanent resident alien. All (or the specified portion of the services for University of Georgia are performed in ____________ (country).