Nonresident Alien Independent Contractors/Prizes and Awards/Royalties

Setting Up Payments to Nonresident Alien Independent Contractors

Payments to nonresident independent contractors for speaker fees, honorariums, and other services along with accompanying travel reimbursement, if applicable, are made through payroll by completing the Non-resident Independent Contractor payment packet. You must assure individuals performing services have proper work authorization before they arrive on campus. Contact Payroll for assistance regarding work authorization.

Payments for prizes/awards and royalties have a separate packet. Please contact the Payroll office ahead of time to coordinate payments.

•  Purchasing and Payments Methods Quick Reference Guide
•  Policy on Engaging Individuals as Independent Contractors and Consultants ( PDF)
•  Training Guide for Non-Resident Independent Contractors ( PDF)
•  Training schedule for Purchasing and Payments

Payment Packet
•  Payment Packet for Non-Resident Independent Contractor (Services in 2011) ( PDF)
•  Payment Packet for Non-Resident Independent Contractor (Services in 2012) ( PDF)

Forms Only
Contracted Services Form for Non-Residents ( PDF)
Visitor's Expense Report-Nonresident Aliens Independent Contractors ( PDF)
Form W-7 ( PDF)
Form 8233 ( PDF)
Form W8-BEN ( PDF)
Alien Tax Status Form for Independent Contractors ( PDF)

Prizes and Awards

Payment for non-resident prizes and awards should complete this packet and submit to the Payroll Office. If services are required in exchange for the prize or award, you must use the Non-resident Independent Contractor payment packet.

Payment Packet for Prizes and Awards ( PDF)

Royalty

Payments for non-resident royalties should complete this packet and submit to the Payroll Office.

Payment Packet for Royalties ( PDF)

Taxpayer Identification Numbers

Nonresident alien independent contractors who have a Social Security Number (SSN) must provide this to receive a payment. Nonresident alien independent contractors otherwise will not be eligible for a SSN and can apply for an Individual Tax ID (ITIN) by completing Form W-7.

•  Information on Social Security Numbers (SSN) and Individual Taxpayer Identification Number (ITIN)

Annual Tax Forms and Information

Nonresident aliens as well as US residents must complete a US tax return each year. Nonresidents must complete their annual federal tax return (Form 1040NR or Form 1040NR-EZ) by April 15 for the previous tax year if they have wages. If a nonresident only has a 1042-S and not a W2, such as someone who has only received scholarship/fellowship payments for independent contracted services, or if all of your wages are covered between a tax treaty, they have until June 15 to file their tax return. Payments for scholarships/fellowships, independent contracted services, and royalties as well as wages paid under a tax treaty are reported on Form 1042-S which are prepared and mailed from the university by March 15. Payments for other wages are reported on Form W-2 which are prepared and mailed from the university by January 31. It is your responsibility to make sure that the Payroll office (and not just the student system) has your current address on file.

•  Form 1042-S Information
•  IRS web site
•  IRS Publication 519 US Tax Guide for Aliens ( PDF)
•  IRS Publication 901 US Tax Treaties ( PDF)