For situations where the honoraria guidelines do not apply, refer to the procedures in the Consultant Policy (PDF).
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.
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.
Payments to consultants are subject to 30% nonresident alien tax withholding.
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