CHECKLIST FOR HONORARIA PAYMENTS TO FOREIGN VISITORS

 

_____ 1. Prior to projected date of arrival, contact the International Students Office to determine what is necessary to assure that immigration regulations are satisfied.
____ 2. Prior to arrival at Smith College
, have your foreign visitor complete a Form W-8BEN and a Foreign National Information Form (FNIF).
____ 3. Confirm your foreign visitor has a valid U.S. Social Security number or U.S.
individual tax identification number. If he/she doesn't have one, he/she must obtain or apply for one before payment will be issued.
____ 4. If your foreign visitor does not have a U.S. Social Security number or U.S.
individual tax identification number, he/she may try to obtain one abroad or while here.
____ 5. If your foreign visitor is from a tax treaty country, he/she may complete Form 8233 to take advantage of the treaty. Otherwise he/she will be subject to a 30% withholding tax.  He/she must have a U.S.
social security number or U.S. individual taxpayer identification number before completing treaty forms.
____ 6. When your foreign visitor arrives, make a photocopy of his/her Form I-94, passport and visa page (if applicable).
____ 7. Forward all documents to the Accounts Payable Office at least 10 business days before payment is required. Include the name of a contact person within that department to whom questions can be directed.