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(Approved by authority of the President)
Purpose
The purpose of this policy is to establish the University’s responsibility for compliance with both the letter and the intent of all federal, state, and local laws when paying foreign nationals.
Scope
The University is responsible for compliance with all federal, state, and local laws when paying foreign nationals.
Policy Statements
1. Compliance with Federal, State, and Local Laws
The University’s responsibility for compliance with both the letter and the intent of all federal, state, and local laws when paying foreign nationals includes but is not limited to:
- Verifying that appropriate authorization and visa status is received in advance of any payment (see Foreign Nationals Working in the U.S.);
- Verifying that the payment can be issued to foreign nationals in advance of their arrival; and
- Acting as a withholding agent for the Internal Revenue Service (IRS):
- Withhold tax under Section 1441 of the Internal Revenue Code from all payments made to or on the behalf of a nonresident alien (see Tax Withholding Types).
- Report all such payments to the IRS as per Treasury Regulation §1.1461-2.
2. Procedures for Payments to Foreign Nationals
Refer to the Making Payment to Foreign Nationals web page for detailed instructions on paying foreign nationals.
Responsible Office and Additional Information
For related information concerning foreign nationals, see the following web pages:
- Checklists & Charts
- Independent Contractors
- Individual Tax Identification Numbers – ITIN
- Taxpayer Identification Number (see Tax Home)
- Travel Services
- UW Tax Responsibilities by Departments
History
February 1997; August 18, 2015; [Formerly numbered APS 32.4] March 3, 2026.