Does the individual possess a U.S. taxpayer identification number (either a social security number or an ITIN)?
• YES: Open the Windstar application. Enter visa and immigration information. Click a button to run the Substantial Presence Test. Enter the estimated annual income. Choose a menu command to run the Treaty Analysis. Go to #5. • NO: The campus Certifying Acceptance Agent should assist the individual in completing Form W-7, Application for IRS Individual Taxpayer Identification Number. Submit Form W-7 to IRS. • Review the Substantial Presence Test Log to determine: Is the individual a resident alien of the U.S. for tax purposes? • YES: The individual should sign Form W-9, Request for Taxpayer Identification Number and Certification. Go to #2. • NO: Go to #6. • Will the service activity of the Consultant/Contractor be performed within the U.S.? • YES: Go to #7. • NO: The compensation is foreign sourced and is not subject to U.S. tax. Ask Accounting to create a 1042-type of vendor to pay the invoice through the A/P System. Complete Form 12, Voucher and attach documentation to support the s
Related Questions
- If students cannot get Social Security numbers, can they get individual taxpayer identification numbers (ITIN) instead?
- Does the individual possess a U.S. taxpayer identification number (either a social security number or an ITIN)?
- Is a Social Security Number (SSN) or an Individual Taxpayer Identification Number (ITIN) Required?
