Foreign vendors
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Transactions that may trigger tax withholding include services performed in the US. 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.
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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
Any services performed by an independent nonresident alien (NRA) contractor, including honoraria paid by the University to visiting teachers, lecturers, and researchers are generally subject to 30% tax 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.
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