U.S. Citizen, Permanent Resident, or Dual Citizen
If a person falls in any of the above categories, any pay and/or reimbursement can be submitted directly to Accounts Payable.
The following documents are required from all foreign nationals and must be received by Payroll or Accounts Payable before they can perform any services and receive payment.
- Valid Passport
- Visa information, if any
- I-94, if any
All foreign persons who will perform services and will receive any type of payment must complete all the following:
- Form W-8BEN (PDF) (may be scanned or a copy)
- Foreign National Info-speakers(may be scanned or a copy)
- Foreign National Certification of Academic Activity(may be scanned or copy)
Please note that B-1, B-2, WB, WT Immigration Status or Canadian without a VISA must pass the 9-5-6 rule in order to receive any honorarium: the academic activity must not last longer than nine days at Lawrence University and the foreign person has not received honoraria from more than five institutions in the past six months.
Claiming Tax Treaty
The US has income tax treaties with a number of foreign countries whose residents are taxed at a reduced rate or exempt from US income taxes on certain items. Please refer to Publication 901 to see the list of countries with treaties. To claim the treaty, a foreign person must have an SSN or TIN and a completed Form 8233. Please forward form 8233 with the original signature to Payroll or Accounts Payable. If a foreign person is eligible for a tax treaty but did not complete Form 8233, Lawrence University will notify the person and assist with completing the form.
Total Payment Exceeding $7,000.00
Effective January 1st, 2014, the WI Department of Revenue requires non resident entertainers to file a surety bond or cash deposit seven days prior to the performance if the total contract price (excluding travel expenses under an accountable plan) exceeds $7,000.00. For more information on how to complete this requirement with the WI Department of Revenue, please refer to Publication 508.
Before Lawrence University can make a payment, one of the following documents must be obtained:
- A copy of the deposit confirmation for electronic payment
- A copy of Form WT-11 with the receipt portion completed and signed
- A waiver issued by the WI Department of Revenue
If the foreign person fails to provide one of the above documents, the University is required to withhold 6% of the contract price.
Please feel free to contact the Payroll Department at (920) 832-6539 if you have any questions or need assistance completing these forms.