Foreign vendors
...
Transactions that may trigger tax withholding include services performed in the US, and US-sourced royalties and rents. A foreign entity from a country that has negotiated a tax treaty may be exempt from tax on certain types of transactions. If they are from a country with no treaty benefits, or the activity is not covered by the treaty, payment to the vendor is subject to 30% tax withholding. Probably delete - useful for departments? [revised to focus on 30% rate]
Foreign vendors are placed on a payment "hold" to ensure that all requests for payments are reviewed for compliance prior to payment being processed.
...
Payments to foreign vendors are made via U.S dollar checks, and by electronic funds transfer in U.S. dollars or the foreign currency.
Form W-8 Ben
https://www.irs.gov/forms-pubs/about-form-w-8-ben
Payments to non-resident aliens
Independent personal Any services are personal services performed by an independent nonresident alien (NRA) contractor. This also includes honorarium , including honoraria paid by colleges and universities the University to visiting teachers, lecturers, and researchers . In general, the are generally subject to 30% tax will be withheld withholding from the payment , (unless it is exempted by a tax treaty). Refer to Tax Treaties Table provided to view a list of countries with which the United States has a tax treaty in which NRA independent contractors may be able to exclude some or all of their income under the terms of a tax treaty entered into between the United States and their home country. [revised to focus on 30% rate].
Payments to non-resident aliens include any payments made to a visiting lecturer from overseas or a contractor who lives overseas.
...