This email is directed to any university faculty or staff member who is
responsible for arranging and coordinating visits to our campus by
foreign nationals (non U.S. citizens). This includes visits that will involve either
payments made to the foreign visitors or payments made directly by the
University on behalf of the foreign visitors for travel or other
expenses. Please note this does not apply to travel expenses of
individuals who are candidates for employee positions on campus.
Individuals being interviewed for employment are appropriate to
reimburse regardless of immigration status.
In order for UNT to comply with federal regulations of the Internal
Revenue Service and United States Citizenship and Immigration Services
(formerly Immigration and Naturalization Service and a bureau of the
U.S. Department of Homeland Security), a significant amount of
information MUST be obtained PRIOR to making payments to or making
payments on behalf of foreign nationals (non U.S. citizens). If you
plan to invite a foreign national individual to campus for any reason,
and the visit will involve any payments to the individual or any
payments for travel or other expenses on the visitor's behalf, you
should contact the University Tax Accountant in the Payroll Office
(x7014). This will ensure that all of the proper documents are
completed and that the individual enters the U.S. in an immigration
status that allows the receipt of payments by the foreign visitor,
including any reimbursements or payments made by the University for
expenses on their behalf.
Departments are advised to check the individual's immigration status
PRIOR to negotiating for any services and/or payment terms. Some
visa types are very restrictive in the type of payment and/or by whom
it can be made. In general, individuals must enter the U.S. in B 1 or Waiver
Business status to be paid a fee for a guest lecture or performance. However,
exceptions do exist that would prohibit an individual from receiving payment
while in this status. Questions should be directed to the University Tax
Accountant in the Payroll Office. Immigration rules are subject to
change at any time. Therefore, you should always check to find out
what the current rules are for a given status BEFORE inviting an individual
to campus. Failure to verify immigration status prior to services
being performed can result in serious immigration and tax problems for
both the individual receiving payment and the University.
All foreign national individuals receiving payments either directly or
indirectly are required to complete the UNT Foreign National
Information Form (available in the Payroll Office). This includes payments made
to hotels, airlines, etc. on the individual's behalf as well as payments
to the U.S. agent of a foreign national.
Federal Income Tax Withholding is generally 30% on payments for services unless
the individual qualifies for income tax treaty benefits or some other exception applies.
Payments to foreign companies also require additional documentation
beyond what is normally required of a U.S. company. Please contact
the University Tax Accountant with questions.
Thank you,
Jim
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Jim Webb
Tax Accountant/Assistant Director Payroll
University of North Texas
Payroll Office
PO Box 310949
Denton, TX 76203 0949
Phone: 940 369 7014
Fax: 940 369 7770
jwebb@unt.edu
GO MEAN GREEN!
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