Budget, Payroll and Fiscal Analysis

Payments for International Visitors

Payment for International Visitor (Visiting Scholar) - Procedures

 Faculty wishing to host a foreign visiting scholar must complete the form below before travel arrangements are made and an official invitation is sent to the scholar.

International Visitor Request Form

Payments for Foreign Vendors (Non-Service)

Payments to foreign entities for goods, software, or any other non-service item require BPFA approval. Please send an email to budgetandpayroll@tamiu.edu with the following information for BPFA approval or send a copy of the invoice, if it contains the information below:

1. Department Name
2. Department Contact Person/Ext.
3. Name/address of the foreign entity
4. Item/goods being purchased
5. Price of purchase and paying account

For Foreign Vendor Set-Up in FAMIS

• Certificate of Foreign Status Form – Foreign vendor performing services outside the U.S. – Can be used for merchandise/tangible products that are not taxable; books, chemicals, etc.
• W-8BEN – Foreign individuals performing services in the U.S. – Royalty payments, software purchases/downloads, maintenance & repairs, etc. (W-8BEN Instructions)
• W-8BEN-E – Foreign Entities performing services in the U.S. or over the internet – For companies selling software, intellectual property/royalties, maintenance & repairs, corporations or LLC’s, etc. Form must include U.S. taxpayer identification number for claim of tax exemption. (W-8BEN-E Instructions)
• W-8ECI – Foreign vendors that are a beneficial owner claiming that income is effectively connected with the conduct of trade or business with the U.S. (other personal services). Form must include U.S. taxpayer identification number for claim of tax exemption.  (W-8ECI Instructions)
• W-8EXP – A foreign government, international organization, foreign central bank of issue, foreign tax-exempt organization, foreign private foundation or government of a U.S. possession claiming the applicability of section(s) 115(2), 501(c), 892, 895 or 1443(b). Form must include U.S. taxpayer identification number for claim of tax exemption. Note: These entities should use Form W-8ECI if they received effectively connected income and are not eligible to claim an exemption for chapter 3 or 4 purposes on Form W-8EXP. (Instructions for W-8EXP)
• International Visitor Request Form – Form is required for any international visitor coming to visit, guest lecture, collaborate, etc. at Texas A&M International University. If this form is completed, it is not necessary to complete the Certificate of Foreign Status Form. If the visitor is receiving payment from TAMIU, it will still be required that the visitor go through GLACIER (TAMIU’s Nonresident Alien Tax Compliance System) to provide the tax forms required by the IRS.

If the foreign entity will not provide or properly complete the required forms, and the payment is U.S. source income (in most instances means, services/activities performed within the U.S.), AND the payment is considered reportable for tax purposes (payments for services, rentals, software licenses, etc.), TAMIU will have to withhold 30% of the payment as nonresident income tax and remit to the IRS.