Tax Management

IRS NOTICE - Expiring Individual Taxpayer Identification Number (ITIN)

ITINs that have not been used on a federal tax return at least once in the last three consecutive years will expire at December 31. NRAs must renew their ITIN in order to file their U.S. tax return. Please visit IRS.gov for additional information regarding renewing an ITIN.

Payments to Nonresident Alien (NRA) payees/vendors

To ensure that the college is in compliance with all applicable Federal, State, and Local tax laws, ALL payments to Nonresident Alien (NRA) vendors, who are providing goods, services, or being reimbursed for travel expenses must be reviewed by the Controller's Office prior to any payment being made. Below are a few highlights, and not meant to be all-inclusive, so please contact the Controller's Office with questions.

  • Each vendor payment request is reviewed separately, as the United States of America (U.S.) does not have a tax treaty with all countries, and different types of payments (Goods, Services, Royalties, Expense reimbursements, etc.) have different rules governing them.
  • Please contact the Controller's Office as far in advance as possible, to ensure enough time to compile and review required documentation, and to ensure timely payment to vendors.
  • ALL NRA vendors, regardless of payment type, are required to submit a form W-8 ("Certificate of Foreign Status...") to the college, which will establish their residency.
    • Form W-8 may be used to claim tax treaty benefits, depending on the type of payment, whether the vendor has a tax identifying number, and whether the U.S. has a tax treaty regarding the type of income with their country.
    • Form W-8 is only valid for a certain time period; generally, the year signed, and the following three years. New forms will be requested as old forms expire, or if/when the IRS publishes updates to existing forms.
    • Form W-9 (Request for Taxpayer Identification Number and Certification) is not a substitute for Form W-8 for foreign vendors.
  • If payment is for services performed by the NRA inside of the U.S. (U.S. sourced income), even if under a contract to purchase goods (i.e. installation and training), additional forms may be required. If a tax treaty benefit is being claimed, the Internal Revenue Service (IRS) requires a mandatory 10-day review period by their office, prior to payment being made.

Internal Revenue Service (IRS) resources

  • 8233 (Exemption From Withholding on Compensation for Independent (and Certain Dependent) Personal Services of a Nonresident Alien Individual)
  • W-8 Series (Certificate of Foreign Status)
    • W-8BEN (Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding Individuals)
    • W-8BEN-E (Certificate of Entities Status of Beneficial Owner for United States Tax Withholding and Reporting-Entities)
    • W-8ECI (Certificate of Foreign Person's Claim That Income Is Effectively Connected With the Conduct of a Trade or Business in the United States)
    • W-8EXP (Certificate of Foreign Government or Other Foreign Organization for United States Tax Withholding and Reporting)
    • W-8IMY (Certificate of Foreign Intermediary, Foreign Flow-Through Entity, or Certain U.S. Branches for United States Tax Withholding and Reporting)
  • Internal Revenue Code Section 1441 (Withholding of Tax on Nonresident Aliens)
  • Internal Revenue Code Section 1442 (Withholding of Tax on Foreign Corporations)
  • Publication 501 (Exemptions, Standard Deduction, and Filing Information)
  • Publication 515 (Withholding of Tax on Nonresident Aliens and Foreign Entities)
  • Publication 519 (U.S. Tax Guide for Aliens)
  • Publication 901 (U.S. Tax Treaties)