Financial Services

OUHSC Campus
OU TULSA Campus
OU NORMAN Campus

PAYMENT TO FOREIGN NATIONALS

General

Additional information may be requested, but the following information MUST be obtained first:

  1. Either a Social Security Number or an Individual Taxpayer Identification Number (ITIN). The ITIN can be obtained from the IRS by completing a Form W-7 at http://www.irs.gov/pub/irs-pdf/fw7.pdf.
  2. Copy of the visa
  3. What types of payments will be made to the individual – fee, honoraria, travel reimbursement?
  4. Know if the individual is going to claim exemption from tax withholding under a tax treaty he/she will need to fill out a form 8233 http://www.irs.gov/pub/irs-pdf/f8233.pdf. (Can take approximately 6-8 weeks to receive)
  5. Know the source of funds that will be used to pay the individual.
  6. Depending on the type of visa the individual has, we may need to know how many days the individual has been in the US during the current calendar year, the 1st preceding year and the 2nd preceding year. (Don’t address this item until we tell you we need the information.)