Payment Matrixes for Nonresident Aliens, U.S. Citizens and Resident Aliens

 

 

Nonresident Aliens Matrix
Type of Payment
UNCW Departments involved in Approval Process
Direct Contact
PUR 1.40 Required Prior to payment
Next Gen Scholarship Awards software Required Prior to Payment
Tax and Immigration Forms Required Before Pymt
Tax Form Issued to Individual
Tax Status
Employee Wages / Service Stipend
Human Resources, International Programs, Hiring Dept., Tax Compliance
Tax Accountant (ext. 22757)
No
No
I-9, W-4 for wages not exempt under tax treaty, Form 8233 for wages exempt under treaty, NC-4, Foreign National Information Form
1042-S if all or some exempt under tax treaty; W-2 if taxable or partially taxable (often both forms required)
Graduated Federal withholding rates if wages are taxable. NC State tax withholding.  Visa status dictates FICA taxation.
Fellowship & Scholarship (UNCW Students) / Non-service Stipend
International Programs, Financial Aid, Tax Compliance
Tax Accountant (ext. 22757)
No
Yes
W-8BEN with foreign home address, Foreign National Information Form
1042-S
Withholding 30% (14% for F or J students) if award is not exempt under tax treaty or is not entirely used for tuition and fees.  NO FICA.
Independent Contractor Payments (Honoraria)
International Programs, Tax Compliance, Purchasing, Human Resources
Tax Accountant (ext. 22757)
Yes
No
W-8BEN with foreign home address, Foreign National Information Form, Compliance Statement, Form 8233 if receiving treaty benefits
1042-S
Withholding 30%, unless eligible for a tax treaty ; NC state tax required if > 1,500.  No FICA.
Travel Expense Payment / Reimbursement
International Programs, Travel, Tax Compliance,
Disbursements Manager (ext. 27504)
Yes, if payment or reimbursement is for an Independent Contractor or honoraria recipient.
No
Foreign National Information Form
None if original receipts provided and payment are less than or equal to the receipted amount. If more, then reported on W-2 or 1042-S depending on type of income.
Depends on the category of income, which is based on the combination of the relationship of the traveler with UNCW in connection with (i) the expectation - or not - of services to be rendered, and (ii) the benefit of the travel taking place.
*In all cases, determination of taxability requires copies of Passport, Visa, I-94, Social Security Card or ITIN Card and Form I-20 (if Student) or Form IAP66/DS2019

 

U.S. Citizen and Resident Alien Matrix
Type of Payment
UNCW Departments involved in Approval Process
Direct Contact
PUR 1.40 Required Prior to payment
Next Gen Scholarship Awards Software Required Prior to Payment
Tax Form Required Before Pymt
Tax Form Issued to Individual
Tax Status
Employee Wages / Service Stipend
Human Resources, Hiring Dept., Payroll
Payroll Manager (ext. 27255)
No
No
I-9, W-4, NC-4
W-2
Graduated Federal withholding rates if wages are taxable. NC State tax withholding. FICA.
Fellowship & Scholarship (UNCW Students) / Non-service Stipend
Financial Aid, Student Accounts
Student Accounts Manager (ext. 23794)
No
Yes
N/A
1098-T
N/A
Independent Contractor Payments (Honoraria)
Purchasing, Tax Compliance, Human Resources, Accounts Payable
Tax Accountant (ext. 22757)
Yes
No
W-9
1099-MISC
N/A to federal taxes, NC state taxes withheld if payment is to a nonresident of NC.
Travel Expense Payment / Reimbursement
Travel 
Disbursements Manager (ext. 27504)
Yes, if payment or reimbursement is for an Independent Contractor or honoraria recipient.
No
N/A
None if original receipts provided and payment is less than or equal to the receipted amount. If more, then reported on a W-2, 1098-T or 1099-Misc depending on type of income.
Depends on the category of income, which is based on the combination of the relationship of the traveler with UNCW in connection with (i) the expectation - or not - of services to be rendered, and (ii) the benefit of the travel taking place.