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.

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

• Residency Status
  If the payee is a non-resident alien, check "YES" in section 4 of the AP Check Request and indicate the payee's country of citizenship in the business purpose field on the payment request.
  
  
• Visa Type
  Attach a copy of the Citizenship & Immigration Services paperwork, which states the type of visa, or visa waiver the payee holds, as follows:
  
  
  • Passport with visa stamp (permission to enter country with certain visa status) AND
  • Copy of I-94 card (current visa status) front and back of card
  • J-1 Visa requires a copy of Form DS-2019
  • F-1 Visa requires a copy of Form I-20 Note: F-1 visa holders are students and would typically be paid through Payroll or Employee Travel & Reimbursement (ET&R)
  • B-1, B-2, WB & WT Visas require a copy of Declaration by Visitors Engaged in Academic Activities form to receive payments other than reimbursement of substantiated expenses
  • B2 & WT Visas require a copy of Declaration by Visitors Engaged in Academic Activities form to receive payments of any kind, including reimbursement of substantiated expenses. (Taxpayer identification number is not required for reimbursement.)
  • Permanent Resident (Green Card Holder) requires copy of the card OR Confirm immigration status of payee and state "permanent resident" on payment request.

II. Payments Other than Substantiated Expenses

• Taxpayer Identification Number (Effective January 1, 1999)
  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 (Effective January 1, 1999)
  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.

III. Resources Available

For assistance with INS documentation, contact the International Office at 681-8472.

For assistance with documentation requirements, contact Jackie Pollmiller at 681-0206.

This following items should be sent to foreign visitors in advance of their arrival:

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

For assistance with documentation requirements, contact Accounts Payable at 684-3112.