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A non-resident alien who gave a speech to our department last year is returning again this year. Since he completed the tax forms last year does he have to complete them again?

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A non-resident alien who gave a speech to our department last year is returning again this year. Since he completed the tax forms last year does he have to complete them again?

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Yes. Each payment to a non-resident alien is considered a unique event. The non-resident alien must complete all the required forms attesting to their foreign status.

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