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Home :: Policies :: Acc.Payable-Pymts to Non-Resident Aliens

Acc.Payable-Pymts to Non-Resident Aliens

Responsible Department
Comptroller
Effective Date
10/01/2015
  1. .

    Purpose

    The purpose of this policy is to clearly state the procedure for payments to non-resident aliens.

  2. .

    Definitions

    Please see the University System of Georgia Business Procedures Manual at:  http://www.usg.edu/business_procedures_manual/

  3. .

    Statement

    1. The Internal Revenue Service (IRS) requires that payments for services made to or on behalf of a person who is not a citizen of the United States, or has Resident Alien status must be reported annually as Nonresident Alien payments. The IRS also requires that taxes be withheld from payments that do not qualify for exemption under tax treaties or IRS code regulations. These requirements do not apply to payments where the source of the funds is outside the United States, or where the services are performed in another country.

    2. Foreign persons receiving payments for services who do not qualify for a Social Security Number must apply to the IRS for an Individual Taxpayer Identification Number. The International Student Advisor in the Center for Global Engagement can assist in the application process and in other questions related to inviting foreign visitors.
  4. .

    Support Info

    1. For any additional clarification, please contact the Comptroller’s Office or Accounts Payable.

    2. This document replaces North Georgia College & State University/University of North Georgia Policy and Procedure 708.11 which was in effect from July 1, 2009 through the effective date of this policy.
  5. .

    Procedures

    Any related operating procedures must comply with and reference this policy.

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