Payments Other than Substantiated Expenses

On the Accounts Payable Check Request, please follow the below instructions and include the apporpriate documentation as indicated below:

• Taxpayer Identification Number:
  The payee must have a valid taxpayer identification number (U.S social security number, or U.S. individual taxpayer identification number) to receive payments other than reimbursement of substantiated expenses. With a valid number, or proof of application, payment will be made, subject to 36% withholding.
  
  
• Declaration by Visitors Engaged in Academic Activities:
  A foreign national traveling on a B visa can receive payments other than reimbursement of substantiated expenses if they meet certain criteria and have a valid U.S. taxpayer identification number. The payee must complete a Duke University Declaration by Visitors form to determine if they are eligible to receive reimbursement or payment for services rendered. Attach a copy of the completed form to each payment request. (B-2 and WT visas also require a copy of the Declaration by Visitors form to receive reimbursement of substantiated expenses)
  
  
• Duke University Certificate of Foreign Status:
  The payee must complete the form for all payments other than reimbursement of substantiated expenses. Attach a copy of the completed form to each payment request.
  
  
• Exemption From Withholding on Compensation for Independent Personal Services of a Nonresident Alien Individual (IRS Form 8233):
  Refer to the tax treaty list of countries, which have negotiated tax treaty agreements with the United States for payments of independent personal services (non-employee compensation). Please note that payees from these countries must meet certain requirements in order to be eligible to claim the tax treaty. Eligible payees from these countries who would like to claim the tax treaty exemption from tax withholding must have a valid U.S. taxpayer identification number and must complete IRS Form 8233.
  
  Submit Form 8233 to:

     Accounts Payable
     324 Blackwell Street, Box 104131
     Durham, NC 27708

  Form 8233 must be received in Accounts Payable at least fifteen days prior to payment being issued. Payments to individuals who are not eligible to claim a tax treaty exemption, or who do not submit Form 8233 in a timely manner, will be subject to thirty percent (30%) withholding for Federal taxes and six percent (6%) withholding for North Carolina State taxes.