Nonresident Alien Independent Contractors

We are located at 720 University Place , 2nd Floor on the Evanston campus (847-491-7362) and at Abbott Hall, Room 850 on the Chicago campus (312-503-9700).

Setting Up Payments to Nonresident Alien Independent Contractors

Payments to nonresident independent contractors for speaker fees, honorariums, prizes, royalties, and other services along with accompanying travel reimbursement, if applicable, are made through payroll by completing the Contracted Services Form for Nonresidents. Please contact the Payroll office ahead of time to coordinate such payments.

•  Nonresident Payment Processing and Taxation Matrix
•  Policy on Engaging Individuals as Independent Contractors and Consultants ( PDF)
•  Payment Packet for Non-Resident Independent Contractors ( PDF)

Forms Only
Contracted Services Form for Non-Residents
Form W-7
Form 8233
Form W8-BEN
Alien Tax Status Form for Independant Contractors

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 must apply for an Individual Tax ID (ITIN) by completing Form W-7.

•  Information on Social Security Numbers (SSN) and Individual Taxpayer Identification Number (ITIN)
•  Form W-7 Application For Individual Tax ID (ITIN) ( PDF)

Annual Tax Forms and Information

Nonresident aliens as well as US residents must complete a US tax return each year. The International Office provides information on this process. 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 or payments for independent contracted services, 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 1042S 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)
•  Illinois Department of Revenue web site