Many campus departments invite foreign nationals to campus
to lecture, perform or provide services and agree to make
some type of payment to these visitors. The visitor's visa
status determines whether the university is legally able
to pay such visitors, however, and this should be determined
before the visitor comes to campus. General guidelines for
visa types most common in higher education are listed below.
| Alien registration or green
card. |
Payment is allowed. |
| B-1, B-2 |
Honoraria payment is allowed
if the visitor does not stay at SLU more than 9 days
and attests that he/she has not received more that 5
honoraria payments in the last 6 months. Payment for
services is not allowed. |
| F-1 |
Payment is only allowed if
SLU is the sponsor of the visa. |
| H-1 |
Payment is only allowed if SLU is the sponsor
of the visa. |
| J-1 |
Honoraria payment is only allowed if SLU
is the sponsor of the visa or the institution that sponsored
the J-1 provides a letter of authorization. Payment for
services is not allowed. |
| TN (Canada, Mexico) |
Payment is only allowed if SLU is the sponsor
of the TN. |
Departments wishing to bring visitors to campus who do not
currently have a visa status should contact Colleen
Manley in Human Resources for assistance.
Tax Reporting and Withholding on Payments
to Foreign Persons and Organizations
The Business Office will reimburse the travel expenses for
visitors if the sponsoring department authorizes the payment
and provides original receipts.
In order for the University to issue payment to a foreign person or organization for goods or services, a valid W-8 form must be on file in the Business Office. The type of W-8 form required is dependent on several factors such as where the services are performed, the type of organization, whether treaty benefits are claimed. The three possible W-8 forms and a general description of when the form is appropriate are listed here.
| W-8 ECI |
Required when payment is not for personal services and foreign organization claims their income is effectively connected with the conduct of business in the U.S. A U.S. social security number or EIN is required to complete this form. |
| W-8 EXP |
Required when payee is foreign government or other non profit organization. |
| W-8 BEN |
Required for all other payments to foreign persons and organizations. A social security or taxpayer identification number is only required if the payee claims the income is exempt from withholding due to tax treaty benefits. |
Payees required to submit a W-8 Ben will normally be subject to withholding of 30% unless claiming tax treaty benefits. If such benefits are available, but the payee does not have a U.S. social security or taxpayer identification number (ITIN), the payee may apply apply for an ITIN by submitting
a completed W-7 form
to the IRS or an acceptance agent with proof of citizenship.
St. Lawrence University has been certified by the IRS as
an acceptance agent and is authorized to accept completed
W-7 forms and proof of citizenship on behalf of the IRS.
Please contact Carol Gable or Mary Cosmo for additional information and assistance in applying
for an ITIN.
Individuals who wish to claim treaty benefits must also submit a completed Form
8233 to
the Business Office before payment is made. The U.S. has tax treaties with over 50 countries, many of which allow for such exemptions, but require an additional letter attached to the Form 8233. The Business Office will assist individuals in completing these documents, but requires the following information to do so:
1. Individual's name and U.S. address
2. Social security number or TIN
3. U.S. visa type and number
4. Country and passport number
5. Permanent foreign address
6. Description of services
7. Compensation
8. Number of days the individual will perform services in the U.S. during calendar
year
For assistance and additional information, please contact Mary Cosmo in the Business Office.
