Payroll Services: Non-Resident Alien Independent Contractors
PAYROLL SERVICES EXTERNAL REPORTING
REIMBURSEMENT OF "EXPENSES ONLY" FOR INTERNATIONAL PERSON
Payments made for reimbursable expenses ONLY can be processed thru regular Online Check Request (OCR) procedures. Please contact Renee Fogle for processing reimbursement of expenses at: firstname.lastname@example.org.
U. S. Social Security Number or Individual Taxpayer Identification Number (ITIN)
A U.S. social security number or an ITIN is required to make a payment for services (honorarium, compensation, fee) to an individual. Tax will be withheld unless the person is determined to be eligible for treaty benefits. A person from Canada cannot be paid with a Canadian social insurance number, which appears similar to a U.S. social security number. Applying for a social security number or an ITIN can take up to 10 weeks or more to be received. UTMB Payroll Services will apply for an ITIN for an independent contractor. See processing steps below for more detail.
For visits to UTMB of nine days or less, visitor should apply for a B-1 "Visitor for Business" visa. (click here for sample letter of invitation)
For visits to UTMB longer than nine (9) days, visit the Office of International Affairs web page (http://www.utmb.edu/international/visainfo/indcontract.htm)
Independent Contractor visiting UTMB for nine days or less PROCESSING STEPS
1. PRIOR TO VISITOR ARRIVAL:
- Department completes the Employee/Independent Contractor Verification Form and forwards a copy to Payroll Services-External Reporting.
- Department completes MEMORANDUM and sends (fax, email or mail) to Payroll Services External Reporting.
- Department sends (fax, email or mail) visitor QUESTIONNAIRE to be completed. Visitor needs to complete and return (fax or mail) the questionnaire to department. Department sends (fax, email or mail) a copy of this completed questionnaire to Payroll Services External Reporting.
- Upon receipt of the above forms, Payroll Services External Reporting performs tax analysis to determine treaty benefits eligibility, determines if an ITIN is needed, and generates necessary tax forms. External will send tax forms to Department that must be forwarded to the visitor. Visitor needs to complete and return (fax or mail) the tax forms to the department. Please do not download forms from the IRS website.
2. VISITOR ARRIVES:
- Upon visitor arrival into the U.S., department makes copies of Visitor information Visa, I-94, and Passport.
- Department sends (fax, email or mail) a copy of the forms to Payroll Services External Reporting.
- Upon receipt of original ITIN, Payroll Services External Reporting sends an email notification to Department to process OCR for payment of services.
3. OCR IS PROCESSED AND PAYMENT IS MADE.
- Department submits OCR package which should include original independent contractor form to Payroll Services External Reporting at route 0921.
- Payroll Services External Reporting vouchers OCR.