Issuing Payments to Foreign Nationals

In an effort to enhance our customer service to departments, Corporate Payroll Services has made several changes to this area of our web site. Please take the opportunity to view our new and improved information.

• Tax Treaty Benefits: Instructions
  Information contained in this area allows an individual to have access to instructional information pertaining to tax treaty benefits. Tax treaty benefit information for compensatory and non-compensatory payments are located in this area. This area also contains sample forms as well as blank forms the individual may complete to invoke tax treaty benefits.
  
  
• Foreign Nationals Tax Treaty Form Search
  This area allows an individual to research tax treaty information in relationship to their current visa.
  
  
• Foreign National Payment Eligibility Matrix
  This area p rovides a guideline to departments of the type of payments common visa types may be eligible for.
  
  
• Foreign National Forms Matrix: B/W or F/S Payrolls
  This area provides a guideline to departments of forms required to process a payment through the Duke system for a foreign employee.
  
  
• Foreign National Forms Matrix: Non-Compensatory Payroll
  
  
• Resources
  This are provides information to the Duke community on who to contact for immigration issues or taxation issues.

Additional IRS information is available using the following publications:

• IRS Publication 515: Withholding of Tax on Nonresident Aliens and Foreign Entities
  
  
• IRS Publication 519: US Tax Guide for Aliens
  
  
• IRS Publication 901: US Tax Treaties