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UO Accounts Payable Payments and

Reimbursements to International

Students and Visitors Dan Patten, Accounts Payable Manager

Oregon Hall Accounts Payable

541-346-3143

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A/P payments:UO F-1 students that are not already currently in Banner A/P.

1.The student will need to complete a UO-NRA form that will be used to determine whether they have passed the substantial presence test.  If they meet the test they will be treated the same as an U.S. citizen, and the University has no additional reporting or withholding obligation on the payment.  If not go to step 2.

2.Determine if the student is eligible for tax treaty benefits.  Is their country of residence for tax purposes on the list of countries that have negotiated tax treaties with the United States? If they are not eligible for treaty benefits, complete a W8-BEN form. 

3.If they are eligible for treaty benefits, they will need to complete a W8-BEN form to claim treaty benefits. A U.S. reporting Tax ID number is required on the W8-BEN form, if the student doesn't have a number see step 4 below. Once the W8-BEN is complete the payment is nontaxable to the student. 

4. The student will need to apply for a social security number (SSN), or a individual taxpayer identification number (ITIN).  If they plan on working in the future they should apply for a SSN. 

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For Social Security Number - SSN:

Social Security Administration2504 Oakmont WayEugene, OR  97401-5441Office hours: 9:00 a.m-4:30 p.m.  Make sure they take their passport and DS-2019.

Documentation required:

The Office of International Programs has a form called F-1 Social Security Verification Form that needs to be completed by the student, department and signed off by the Designated School Official that works in the Office of International Affairs. Once completed the form needs to be taken to the Social Security Office. http://international.uoregon.edu/sites/international2.uoregon.edu/files/F1_SSN_Verification_Form.pdf

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For ITIN (students only):

Documentation required:

W-7Passport with I-94 cardAnd second photo ID (see W-7 instructions)Letter from Department awarding scholarship payment. OIA, Office of International Affairs, will accept the documents and mail the W-7 application to the IRS. The final opportunity to reduce the taxable portion of the scholarship payment is to use the personal exemption for scholarship purposes. Is the student or researcher an employee of the University?  If so, they are probably using the exemption amount for payroll and we don’t want to allow them to claim it twice and incur a large tax liability at year end. 

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Substantial Presence Test (SPT)Foreign Students who enter the U.S. under an F-1 visa are exempt from counting days for SPT for five calendar years. This is a once in a life time exemption.

A calendar year is any amount of days within one year.

In the sixth year a non-resident alien becomes a Resident Alien for Tax Purposes after 183 days. If they plan to remain in the U.S. beyond 183 days, they become a Resident Alien for tax purposes the first day of the sixth year.

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UO-NRA Form

The UO-NRA form (formerly the CONRA) is used to apply the Substantial Presence Test (SPT).

This form is updated and changes every calendar year.

A UO foreign student may be asked to fill out a UO-NRA form in the year they will be come a Resident Alien for Tax Purposes to determine, if they will be staying the entire year.

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http://ba.uoregon.edu/sites/ba/files/forms/uonra.pdf

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J and H Visa Holders

If your visitor is already in the United States in a J or H visa status, teaching at another institution or working for another entity. The other entity is their sponsor.

We are allowed to reimburse individuals in these statuses if the expenses will qualify under the UO accountable plan and if their sponsor knows that we are making the travel payments. IRC Section 62(a)(2).

J1 Visa:It is possible to receive a special authorization letter from the Responsible Officer at their host institution, if the activity your guest is conducting at the UO is related to primary purpose they are in the U.S. .

H1 Visa:Employment permitted only with an employer that has had an H1B petition approved with the alien as the beneficiary.

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Tax Notice

More information at http://ba.uoregon.edu/staff/payment-process-for-international-visitorsFlow Chart at http://ba.uoregon.edu/sites/ba/files/htm/pay-proc-inter-visitor.htm

Honoraria payments are considered taxable income to a foreign national and will be subject to federal income tax unless your visitor is eligible for tax treaty benefits. In order to file a reduced rate of withholding certificate they must have a federal tax reporting identification number. A visitor that is here on a work authorized visa type (J, O or P) will need to apply for a Social Security Number at the Social Security Office. The visitors in the 'B' status will be eligible to apply for an Individual Taxpayer Identification number at the Eugene Branch of the IRS or by mail. Here are the addresses of our local agencies. 

For a Social Security Card and Number: 

Social Security Administration: 2504 Oakmont Way, Eugene, OR 97401-5441 

Office Hours: 9:00 am-4:30 pm 

Information that your visitor will be required to present: 

* Passport 

* DS-2019 

Your visitor may apply for an SSN by mail but would be required to send the original passport or a copy certified by the issuing agency (e.g. a copy of the passport would have to be certified by the U.S. Embassy in their home country) to the Social Security Administration. A certified copy of the DS-2019 will also need to be included. Start the process early, it can take up to six weeks before an SSN card will be issued. 

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For an ITIN for a non-UO foreign student: 

In person: 

Internal Revenue Service 

300 Country Club Road 

Eugene, OR 97401-2299 

Office hours: 8:00 am-4:30 pm 

Documentation required: 

* Completed form W-7 

* Completed 8233 form, signed by a withholding agent (BAO personnel) 

* A letter from your department requesting your visitor's presence for the speaking engagement 

* Personnel identification will need to be verified by the IRS 

By Mail: 

Your visitor may apply for an ITIN by mail, start the process early it can take up to six weeks before an ITIN will be issued. 

The following documents are required for the application: 

* Completed form W-7 

* Identification Documentation for section 6d of W-7 form 

* Completed 8233 form, signed by a withholding agent (BAO personnel) 

* A letter from your department requesting your visitor's presence for the speaking engagement 

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Forms Checklist

A/P Forms Checklist

 

Honoraria/Work Authorized Status (J,O, P etc).

Honoraria & Expenses 'B' Status (B1,B2,WT,WB & combinations)

Travel Expenses Only Tourist 'B' Status (B2,WT,)

Travel Expenses/Visitor for Business (B1, WB & combinations)

PSC X X    

8233 Form if Appl. X X    

Photocopy of I-94 X X X X

Declaration Form   X X  

Travel Reimburesement     X X

W8BEN Form X X X X

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A copy of this presentation is available to you. Just email

UO Accounts Payable apbao@uoregon.edu and let us know.

University of Oregon, Business Affairs Office, Accounts Payable

Is located in Oregon Hall