Purchasing
Non-Resident Aliens (NRA)
Before hiring a non-resident alien (NRA) for the first time, you will be asked during the NEW Supplier Setup process to provide information regarding the dates and location of work to be performed.
For work NOT performed on US soil:
Payroll review is not required and the NRA will be treated like a regular Independent Contractor.
If ANY portion of the work is performed on US soil:
Payroll reviews the NEW Supplier Request with respect to the US treaty with the country
of the NRA. The tax implication will be calculated and net payment made to the payee
will be relayed to the department. The department may wish to adjust the total cost
of engagement on a subsequent requisition or contract if a specific sum is expected
to be paid to account for additional tax deduction.
The following documents should be provided to Payroll following the instruction provided in the New Supplier Request.
- Foreign National Tax Information Form (FINF)
- Passport – showing expiration date
- Visa (except when exempted by treaty)
- I-94 Arrival / Departure card – copy both sides of card. Please be sure the date stamped is legible
The Payroll contact is Barbara A. Holleman, Payroll/Tax Manager (813) 974-8401.
Payment Services will receive the W-8BEN from the NRA; departments should not handle W-8BEN forms.