Required Documentation for Payments Issued
to Foreign Nationals through Accounts Payable

In order to comply with U.S. Department of Homeland Security and Internal Revenue Service (IRS) regulations, the following documentation is required for Accounts Payable Check Request payments to foreign nationals. This documentation is needed in addition to the normal requirements (appropriate receipts, invoices, Independent Contractor Checklist, etc.) for payments for services rendered or reimbursement of expenses incurred in the United States.

Please select what type of payment requested:

• For All Types of Payments
  (Substantiated Expenses, Honoraria/Guest Lecturers, Independent Personal Services, etc.)
  
  
• Payments Other than Substantiated Expenses

A break down of what documentation is needed for the above listed payment types can all be found on our Foreign National Payments Required Documentation Matrix.

In addition, the following items should be sent to the foreign visitors in advance of their arrival:

• Duke University Certificate of Foreign Status Form
  
  
• IRS Form 8233
  
  
• Tax Treaty list

Additional Assistance

For assistance with immigration documentation, please contact the Duke Visa Services at 681-8472.

For assistance with documentation requirements, please contact Brandy Queen in Accounts Payable at 684-3112.