The W-8 form is required for foreign nationals or foreign vendors providing goods or services to the University.
Foreign vendors
New vendors must provide SPU with a completed W-8BEN for our records: https://www.irs.gov/pub/irs-pdf/fw8ben.pdf.
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The IRS routinely applies the accountable plan rules to U.S. citizen and U.S. resident independent alien independent contractors as well as payments made to or on behalf of NRA independent contractors. Seattle Pacific University will not include all travel and living expense reimbursement amounts in the NRA's gross income. These payments are not reportable to the IRS and are not subject to NRA withholding if the payments are made under an accountable plan as described in section 1.62-2 of the regulations.
Documentation Requirements
Copy of Passport
Copy of I-94 Record Card Card (An Arrival/Departure Record Card): Attached to the Passport. The card is issued by US Customs and Border Protection (CBP) upon arrival in the United States.
Copy of Visa: Located inside the Passport
Supplementary Statements Statements (J-1 Visa or B-1/B-2 Visas):
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If a visitor to Seattle University is on a J-1 visa, the visitor should attach a supplementary statement from his/her sponsoring university or institution granting authorization to accept payments from Seattle University for honoraria / independent personal services.
For non-resident aliens admitted into the U.S. on a B-1/B-2 visa (visitor for business / visitor for pleasure) or through WB / WT visa waiver program (visa waiver for business / pleasure), he/she should attach a signed, supplementary statement to indicate compliance with the 9/5/6 B honorarium rule, which specifies that he/she is receiving payment for a legitimate university purpose, that the activity engaged in is not more than 9 days, and that the non-resident alien has not received payments from more than five other such institutions in the past six months.
Form W-8BEN 8BEN (Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding): Form W-8BEN replaces Form W-8 and 1001 and can be obtained from the Internal Revenue Service.
Form 8233 8233 (Exemption from Withholding on Compensation for Independent Personal Services of a Nonresident Alien): Obtain from the Internal Revenue Service. Instructions can be found here https://www.irs.gov/pub/irs-pdf/i8233.pdf
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