The types of payments that the University can make to foreign nationals depend upon their visa status. Some may be given compensation while others can only be reimbursed for expenses.  I.R.S. regulations and University policies further limit the types of payments foreign nationals may receive.  Depending on the type of payment, all payments made to or on behalf of a foreign national are generally subject to income tax withholding unless specifically exempted either by U.S. tax law or an income tax treaty.  Generally, payments not exempt from withholding are subject to 30% federal income tax withholding, in accordance with IRS regulations. For information about payments to foreign entities, click here.

The following procedures should be followed when a foreign national is invited to provide services or visit the University:

- Read and become familiar with the Payments to Foreign Nationals and Entities policy at: http://www.columbia.edu/cu/administration/policylibrary/responsible_office/acpy.html

- Contact the foreign national to inquire about the following: (a) what is their visa type? Please visit (http://www.columbia.edu/cu/isso/faculty/paymentchart.html to validate visa type. For non-US citizens, a copy of Form I-94 or the passport page with the visa entry must be provided prior to reimbursement. 

- A properly completed Form W-8 or Form 8233 for the foreign national will be required before a new vendor record is setup in the Accounts Payable system (AP/CAR) and a payment is issued:

W-8 forms and detailed instructions for the requester of the W-8 forms can be found on the IRS website at: http://www.irs.gov/instructions/iw8/index.html.  Form 8233 and detailed instructions for the requester of the form can also be found on the IRS website at: http://www.irs.gov/instructions/i8233/ch02.html

- Process the payrment request in the Accounts Payable system (AP/CAR).  When setting up a new vendor, Columbia University employees and departments are expected to review the completed / signed above forms for accuracy and completeness prior to submitting to Vendor Maintenance.  If the payee name or address on the Form W-8 or Form 8233 does not match the new vendor record in the Accounts Payable system, the request will not be processed.  These completed signed forms and supporting documentation should be faxed to AP Vendor Maintenance at (212) 854-9352. See this link for more information.

Payments to Foreign Nationals for Services:

• Generally, requests for payments to foreign individuals who are providing the University with a service unrelated to CU employment (including honoraria) performed in the United States must be submitted to the Human Resources Processing Center (HRPC). Learn more about honoraria payments to foreign vendors.
• Payments to foreign individuals for services performed in a foreign destination must be processed through Accounts Payable. Documentation must establish that the work was performed in his or her country, not in the United States.   

Travel Reimbursements to Foreign Nationals:

• Payments to foreign nationals receiving travel expense reimbursements must be processed through Accounts Payable. Learn more about individual travel expense reimbursements to foreign nationals.

Payments to Foreign Entities:

• Payments to foreign entities and companies must be processed through Accounts Payable. Learn more about payments to foreign entities.

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How to Create a Foreign Vendor in the AP System:

This link will take you directly to the vendor create module in FinSys on the my.columbia.edu web portal.

Once signed into the my.columbia portal: