Denison Site Offices Accounting Campus Directory

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• Accounting Home Page
• Contact Information
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  • A List of Forms
  • Request for Payment
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• Trips Involving Students
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• FAQ's
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  • Short Order Forms
• Payments to Non-US Citizens

Accounting

Honorariums, Stipends, and other Payments to Non-US Citizens

30% of gross paid will have to be withheld for federal tax purposes unless the US has a tax treaty with the individual's country.  Check IRS Publication 515/Treaties to see if a treaty is in place.

If a tax treaty is in place, file Form 8233 to excuse the 30% tax.  A tax ID number is required before filing Form 8233.

If the individual does not have a tax ID number, then complete Form W7 requesting a tax ID number and file a copy with the Form 8233.

 Please contact Nancy Cullins, the Accounting Supervisor, if you have any further questions regarding payments to non-US citizens. cullins@denison.edu or 587-6275.

For more information, contact Jeanie McNamara.
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Last modified: Tuesday February 26, 2008 16:12:37