Making Payments to Foreign Nationals

Consultants

1. For situations where the honoraria guidelines do not apply, refer to the procedures in the Consultant Policy (PDF).

2. Contact the Nonresident Alien Tax Office if the consultant is not a U.S. citizen or Permanent Resident. The consultant will need to complete a record in GLACIER.

3. The Nonresident Alien Office will determine if it is appropriate for the consultant to sign Form W-9. Further information is available on the usage of Form W-9.

4. Payments to consultants are subject to 30% nonresident alien tax withholding.