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When doing business with non-resident alien individuals and companies there are some key differences.
Please note the following is for your general information only. It is the responsibility of the supplier to understand U.S. tax laws when doing business with the University System.
We require a Form W-8 from all non-resident aliens instead of a W-9. There are several types of Form W-8 that may apply to the supplier. It is the final responsibility of the supplier to choose which one to submit.
For services performed inside the U.S. by a non-resident alien, 30% federal tax and 5% state tax is generally withheld unless the individual is a resident of a country that has a tax treaty with the United States. To determine if the individual’s country has a tax treaty with the United States, please reference Table 2.
To claim the tax treaty benefits, the individual must have a U.S. Taxpayer Identification Number (TIN) and must submit IRS form 8233. These treaty benefits will last for the remainder of the calendar year.
Please send a copy of the W-8 and, if applicable, the IRS form 8233 to Janis Manning (firstname.lastname@example.org). Form 8233 will be submitted to the IRS and we must wait 10 days before payment can be made to a non-resident alien without withholding. If you have any questions regarding treaty benefits call Janis at 207-973-3315.
Income related to work performed outside the United States by non-resident aliens is not considered U.S. income and is not subject to tax withholdings.