SPONSORED FUNDS
ADMINISTRATION
DIVISION OF RESEARCH
State University of New York at Binghamton
CHECKLIST FOR PAYMENTS TO INTERNATIONAL VISITORS
1. What is International Visitor's VISA type?
A. We require a copy of the VISA Status document.
B. In order to receive compensation an appropriate VISA type must be obtained. Certain VISA types do not allow
for compensation payment.
2. Does the International Visitor have a social security number (SSN) or an individual taxpayer identification number
(ITIN)?
3. What is the Payee's U. S. Tax Residency status?
A. U.S. Citizen (1099 miscellaneous income is taxable and reportable).
B. Permanent resident alien (green card holder) (1099 miscellaneous income is taxable and reportable, same as
US citizen).
C. Resident alien (If non US citizen satisfies either the green card test or the substantial presence test then is
resident alien)
D. Non resident alien (If non US citizen does not satisfy either the green card test or the substantial presence
test then is non resident alien, 1042-S taxable and reportable)
4. What type of payment is being made?
A. Wages/Salary as employee
B. Independent Contractor compensation
C. Scholarship/Fellowship
D. Reimbursement (Reimbursement for travel expenses fall under the accountable plan rules. We require a
travel expense voucher along with supporting documentation in order to claim reimbursement)
5. What is the source of the income? Where are the services performed?
A. U.S. Source Income (subject to taxation and reporting)
B. Foreign Source (not subject to U.S. tax)
6. Is the payment subject to tax withholding?
A. Subject to 30% tax withholding if payment is for compensation to independent contractor unless income tax
treaty applies
B. Subject to 14% tax withholding if payment is for scholarship or fellowship
C. No withholding if tax treaty exists or excludable thru Internal Revenue Code
7. Is an Income Tax Treaty Exemption applicable?
8. Is the payment reportable?
A. All non-employee payments made to a non-resident alien must be reported on Form 1042-S whether the
payment constitutes U.S. taxable income to the recipient.
· All non-resident aliens must submit a completed W-8BEN before we can make a payment.
· To claim tax treaty exemption from withholding on compensation paid to employees, independent contractors,
students, teachers, or researchers based on a tax, the individual must complete and submit to this office a
properly completed Form 8233 (exemption from withholding) regardless of VISA type.
PO Box 6000, Binghamton, NY, 13902-6000. Ph: (607) 777-6752. Revised
6/07/04