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UNCW Departments involved in Approval Process |
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PUR 1.40 Required Prior to payment |
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Next Gen Scholarship Awards software Required Prior to Payment |
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Tax and Immigration Forms Required Before Pymt |
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Tax Form Issued to Individual |
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Employee Wages / Service Stipend |
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Human Resources, International Programs, Hiring Dept., Tax Compliance |
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Tax Accountant (ext. 22757) |
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I-9, W-4 for wages not exempt under tax treaty, Form 8233 for wages exempt under treaty, NC-4, Foreign National Information Form |
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1042-S if all or some exempt under tax treaty; W-2 if taxable or partially taxable (often both forms required) |
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Graduated Federal withholding rates if wages are taxable. NC State tax withholding. Visa status dictates FICA taxation. |
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Fellowship & Scholarship (UNCW Students) / Non-service Stipend |
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International Programs, Financial Aid, Tax Compliance |
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Tax Accountant (ext. 22757) |
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W-8BEN with foreign home address, Foreign National Information Form |
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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. |
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Independent Contractor Payments (Honoraria) |
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International Programs, Tax Compliance, Purchasing, Human Resources |
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Tax Accountant (ext. 22757) |
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W-8BEN with foreign home address, Foreign National Information Form, Compliance Statement, Form 8233 if receiving treaty benefits |
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Withholding 30%, unless eligible for a tax treaty ; NC state tax required if > 1,500. No FICA. |
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Travel Expense Payment / Reimbursement |
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International Programs, Travel, Tax Compliance, |
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Disbursements Manager (ext. 27504) |
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Yes, if payment or reimbursement is for an Independent Contractor or honoraria recipient. |
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Foreign National Information Form |
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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. |
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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. |
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UNCW Departments involved in Approval Process |
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PUR 1.40 Required Prior to payment |
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Next Gen Scholarship Awards Software Required Prior to Payment |
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Tax Form Required Before Pymt |
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Tax Form Issued to Individual |
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Employee Wages / Service Stipend |
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Human Resources, Hiring Dept., Payroll |
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Payroll Manager (ext. 27255) |
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Graduated Federal withholding rates if wages are taxable. NC State tax withholding. FICA. |
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Fellowship & Scholarship (UNCW Students) / Non-service Stipend |
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Financial Aid, Student Accounts |
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Student Accounts Manager (ext. 23794) |
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Independent Contractor Payments (Honoraria) |
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Purchasing, Tax Compliance, Human Resources, Accounts Payable |
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Tax Accountant (ext. 22757) |
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N/A to federal taxes, NC state taxes withheld if payment is to a nonresident of NC. |
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Travel Expense Payment / Reimbursement |
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Disbursements Manager (ext. 27504) |
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Yes, if payment or reimbursement is for an Independent Contractor or honoraria recipient. |
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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. |
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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. |
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