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Payments
to International Visitors
Tax
Reporting
All payments to non resident aliens are reported to the foreign
individuals and to the IRS on Form 1042-S. Nonresident aliens
receiving payments that are classified as US Source income
must file a tax return with the IRS. See IRS Publication 519
for more information (www.irs.gov)
Individual
Taxpayer Identification Number (ITIN)
A visitor may apply for an ITIN by submitting Form W-7 along
with documentation of foreign status and identity and a US
Income Tax Return to the IRS. This form can be found on the
IRS website(www.irs.gov).
Documentation Required for Check Request for Honoraria
Payment:
The
following must accompany a check request for an honoraria
payment to an
International Visitor:
 Copies
of I-94 card, visa, passport **
Substitute
Form W-8 Honorarium
http://www.busfin.uga.edu/forms/honorarium_nra.pdf
8233
(if applicable and must be from the Tax Coordinator)
If J1
scholar - a copy of the DS2019 AND a statement from their
sponsoring University if other than UGA.
Check
Request Checklist
http://www.busfin.uga.edu/forms/check_request_supplement.pdf
**WT/WB visaholders may only have the I-94 card and Passport
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