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Non Resident Alien Tax Review

How to make a payment to a visiting Foreign National:

1. Forward an email with the visitor’s full name and email address to the NRA accountant (jeffersonc@601951.com) at least one month in advance of the visitor’s anticipated arrival to prevent a delay in processing.

2. The visitor will then be contacted and provided access to the University’s online software service called Glacier. The visitor must answer questions online to the best of their ability. Glacier provides recommendations of taxability in accordance with IRS regulations ONLY after the foreign national completes all of the requested information.

Please note that the prior notification of your visitor’s anticipated arrival and the visitor’s completion of Glacier’s requested information is necessary for a determination of taxability. Failure to complete the process before payment is requested will result in automatic withholding of 30% to the IRS.

3. A wire transfer request form must be submitted to the NRA Accountant along with any original signed documents that may be required in order to initiate payment.

4. If the visitor is determined to be treaty exempt, IRS Form 8233 may need to be submitted to the IRS with original signatures. In these cases, payment may not be released to the visitor for 10 business days following transmittal of Form 8233 per IRS regulations.

5. If the visitor/foreign national is no longer in the U.S., the preferred method of payment is by wire transfer.