Supplier Self-Service

Tangible/physical goods purchased from a foreign supplier are not subject to federal income tax withholding. However, if there is a service component associated with the purchase which takes place in the U.S., such as on-site installation or training, payment for such a component will be treated as a payment for services performed in the U.S. and subject to 30% federal income tax withholding, unless the foreign supplier can claim an income tax treaty exemption.

Payment Procedures:

Please provide/upload the following items in PaymentWorks.

1. Description of the payment
2. Completed and signed Form W-8BEN (pdf) (for foreign individual) or Form W-8BEN-E (pdf) (for foreign entity)

After receiving the above documentation in PaymentWorks, the Tax Compliance Office will work with the Supplier Management team to set up the foreign supplier profile.

Instructions about Form W-8BEN and Form W-8BEN-E:

Form W-8BEN (for foreign individual):

• Part I Identification of Beneficial Owner:
  • Required fields: Line 1, Line 2, Line 3
  • Optional fields: Line 4 (mailing address), Line 5 (U.S. taxpayer ID), Line 6 (taxpayer ID in the tax residency country)
• Part III Certification:
  • All fields (signature, printed name, date) are required.

Form W-8BEN-E (for foreign entity):

All fields (checkmark, signature, printed name, date) are required.

• Part I Identification of Beneficial Owner (Page 1):
  • Required fields: Line1, Line 2, Line 4, Line 6
  • Optional fields: Line 7 (mailing address), Line 8 (U.S. taxpayer ID), Line 9b (taxpayer ID in the country of incorporation/organization)
• Part XXX Certification (Page 8):
  • All fields (checkmark, signature, printed name, date) are required.

Payments for services performed outside the U.S. are considered foreign source income and not subject to federal income tax withholding.

Payment Procedures:

Please provide/upload the following items in PaymentWorks.

1. Description of the payment
2. Completed and signed Statement for Services Performed Outside the U.S.: Statement for Foreign Individual (pdf), Statement for Foreign Entity (pdf)
3. Completed and signed Form W-8BEN (pdf) (for foreign individual) or Form W-8BEN-E (pdf) (for foreign entity)

After receiving the above documentation in PaymentWorks, the Tax Compliance Office will work with the Supplier Management team to set up the foreign supplier profile.

Instructions about Form W-8BEN and Form W-8BEN-E:

Form W-8BEN (for foreign individual):

• Part I Identification of Beneficial Owner:
  • Required fields: Line 1, Line 2, Line 3
  • Optional fields: Line 4 (mailing address), Line 5 (U.S. taxpayer ID), Line 6 (taxpayer ID in the tax residency country)
• Part III Certification:
  • All fields (signature, printed name, date) are required.

Form W-8BEN-E (for foreign entity):

All fields (checkmark, signature, printed name, date) are required.

• Part I Identification of Beneficial Owner (Page 1):
  • Required fields: Line1, Line 2, Line 4, Line 6
  • Optional fields: Line 7 (mailing address), Line 8 (U.S. taxpayer ID), Line 9b (taxpayer ID in the country of incorporation/organization)
• Part XXX Certification (Page 8):
  • All fields (checkmark, signature, printed name, date) are required.

Payments for services performed in the U.S., including guest speaker fees, honorariums, consulting fees, performance fees, entertainment fees, etc., are considered U.S. source income and subject to 30% federal income tax withholding, unless the foreign supplier can claim an income tax treaty exemption.

Foreign suppliers who will receive payments for services performed in the U.S. from UT Dallas are required to complete the tax compliance process. Before performing services to UT Dallas, please refer to the Service Payments to Foreign Suppliers Matrix below to make sure the foreign supplier is eligible to receive service payments under immigration rules.

Service Payments to Foreign Suppliers Matrix

Visa Type	Definition of Visa	Independent Contractor	Honorarium
B-1, B-2, Visa Waiver Business, Visa Waiver Tourism	Visitor	No	Yes, with Restriction A
F-1 UTD Sponsored	Student	No	Yes, with Restriction B
F-1 Non-UTD Sponsored	Student	No	Yes, with Restriction C
J-1 Scholar UTD Sponsored	Exchange Visitor (Scholar)	Yes, with Restriction B	Yes, with Restriction B
J-1 Scholar Non-UTD Sponsored	Exchange Visitor (Scholar)	Yes, with Restriction C	Yes, with Restriction C
J-1 Student UTD Sponsored	Exchange Visitor (Student)	No	Yes, with Restriction B
J-1 Student Non-UTD Sponsored	Exchange Visitor (Student)	No	Yes, with Restriction C
H-1B, O-1 UTD Sponsored	Temporary Worker in Specialty Occupation	No	Yes, with Restriction D
H-1B, O-1 Non-UTD Sponsored	Temporary Worker in Specialty Occupation	No	No
TN UTD Sponsored	NAFTA Professional Worker	No	Yes, with Restriction D
TN Non-UTD Sponsored	NAFTA Professional Worker	No	No
All Other Visas	Please contact the Tax Compliance Office

• Restriction A: Must meet the 9/5/6 Rule: foreign nationals entering the U.S. in B-1, B-2, VWB, and VWT status may accept an honorarium and/or reimbursement of travel expenses for “usual academic activity or activities” if staying no more than 9 days at UT Dallas and if the individual has accepted such payment from no more than 5 educational or research institutions (including UT Dallas) in the previous 6 months.
• Restriction B: Requires written authorization from UT Dallas International Student Services Office (ISSO) or Human Resources (HR).
• Restriction C: Requires written authorization from the sponsoring university’s SEVIS designated school official (DSO).
• Restriction D: Must be for work relevant to primary position at UT Dallas. Approval from UT Dallas Human Resources (HR) is required.

Payment Procedures:

If the payment is allowed per the Service Payments to Foreign Suppliers Matrix above, please provide/upload the following items in PaymentWorks.

1. Description of the payment
2. Completed and signed Foreign National Information Form (pdf)
3. Completed and signed Form W-8BEN (pdf) (for foreign individual) or Form W-8BEN-E (pdf) (for foreign entity)

After receiving the above documentation in PaymentWorks, the Tax Compliance Office will contact the foreign supplier to complete the tax compliance process outside PaymentWorks. Once the tax compliance process is completed, the Tax Compliance Office will work with the Supplier Management team to set up the foreign supplier profile.

Instructions about Form W-8BEN and Form W-8BEN-E:

Form W-8BEN (for foreign individual):

• Part I Identification of Beneficial Owner:
  • Required fields: Line 1, Line 2, Line 3
  • Optional fields: Line 4 (mailing address), Line 5 (U.S. taxpayer ID), Line 6 (taxpayer ID in the tax residency country)
• Part III Certification:
  • All fields (signature, printed name, date) are required.

Form W-8BEN-E (for foreign entity):

• Part I Identification of Beneficial Owner (Page 1):
  • Required fields: Line1, Line 2, Line 4, Line 6
  • Optional fields: Line 7 (mailing address), Line 8 (U.S. taxpayer ID), Line 9b (taxpayer ID in the country of incorporation/organization)
• Part III Claim of Tax Treaty Benefits (page 2):
  • Part III is optional – complete it only if the foreign entity wants to claim tax treaty benefits.
  • Required fields: Line 14a, Line 14b, Line 15
  • Line 14c should not be checked.
  • If tax treaty benefits are claimed, either Line 8 or Line 9b must be completed in Part I.
• Part XXX Certification (Page 8):
  • All fields (checkmark, signature, printed name, date) are required.

Business expense reimbursements that meet the IRS accountable plan requirements are not considered taxable income to foreign suppliers, and are exempt from federal income tax withholding. To meet the IRS accountable plan requirements, the expenses incurred must have a business purpose for UT Dallas and the original receipts must be submitted to UT Dallas within 60 days.

Payments for expenses not related to the conduct of business on behalf of UT Dallas will not be classified as business expense reimbursements, and will be considered taxable income to the foreign supplier. Please refer to appropriate section on this page for more information related to the particular payment category.

Travel payment or travel reimbursement is not a payment category under IRS tax rules. The payment category with respect to travel payments or travel reimbursements must be determined first. If the reason why UT Dallas is making the travel payment or reimbursement is mainly for the benefit of UT Dallas, then the travel payment may fall under “Business Expense Reimbursements” payment category. If the travel payment is mainly for the benefit of the foreign supplier, the travel payment may fall under “Scholarships and Fellowships” payment category or “Services Performed in the U.S.” payment category.

Payment Procedures:

Please provide/upload the following items in PaymentWorks.

1. Description of the payment
2. Completed and signed Form W-8BEN (pdf) (for foreign individual) or Form W-8BEN-E (pdf) (for foreign entity)

After receiving the above documentation in PaymentWorks, the Tax Compliance Office will work with the Supplier Management team to set up the foreign supplier profile.

Instructions about Form W-8BEN and Form W-8BEN-E:

Form W-8BEN (for foreign individual):

• Part I Identification of Beneficial Owner:
  • Required fields: Line 1, Line 2, Line 3
  • Optional fields: Line 4 (mailing address), Line 5 (U.S. taxpayer ID), Line 6 (taxpayer ID in the tax residency country)
• Part III Certification:
  • All fields (signature, printed name, date) are required.

Form W-8BEN-E (for foreign entity):

All fields (checkmark, signature, printed name, date) are required.

• Part I Identification of Beneficial Owner (Page 1):
  • Required fields: Line1, Line 2, Line 4, Line 6
  • Optional fields: Line 7 (mailing address), Line 8 (U.S. taxpayer ID), Line 9b (taxpayer ID in the country of incorporation/organization)
• Part XXX Certification (Page 8):
  • All fields (checkmark, signature, printed name, date) are required.

A scholarship is an amount paid or allowed to, or for the benefit of, a student, whether an undergraduate or graduate, to aid such individual in pursuing his studies. A fellowship is an amount paid or allowed to, or for the benefit of, an individual to aid him in the pursuit of study or research. Scholarship and fellowship payments are subject to either 14% or 30% federal income tax withholding, unless the foreign supplier can claim an income tax treaty exemption.

Scholarships and fellowships paid to UTD students must be processed through the Office of Financial Aid. For non-UTD individuals, please refer to the Scholarship and Fellowship Payments to Foreign Suppliers Matrix below to make sure the foreign individual is eligible to receive scholarship and fellowship payments under immigration rules.

Scholarship and Fellowship Payments to Foreign Suppliers Matrix

Visa Type	Definition of Visa	UTD Scholarship or Fellowship
B-1, B-2, Visa Waiver Business, Visa Waiver Tourism	Visitor	No
F-1 UTD Sponsored	Student	Yes
F-1 Non-UTD Sponsored	Student	Yes
J-1 Scholar UTD Sponsored	Exchange Visitor (Scholar)	Yes, with Restriction E
J-1 Scholar Non-UTD Sponsored	Exchange Visitor (Scholar)	Yes, with Restriction E
J-1 Student UTD Sponsored	Exchange Visitor (Student)	Yes
J-1 Student Non-UTD Sponsored	Exchange Visitor (Student)	Yes, with Restriction C
H-1B, O-1 UTD Sponsored	Temporary Worker in Specialty Occupation	No
H-1B, O-1 Non-UTD Sponsored	Temporary Worker in Specialty Occupation	No
TN UTD Sponsored	NAFTA Professional Worker	No
TN Non-UTD Sponsored	NAFTA Professional Worker	No
All Other Visas	Please contact the Tax Compliance Office

Restriction C: Requires written authorization from the sponsoring university’s SEVIS designated school official (DSO).
Restriction E: Can only receive non-student fellowship payments to support J-1 scholars’ own research activities. Non-UTD sponsored J-1 scholars require written authorization from the sponsoring university’s SEVIS designated school official (DSO).

Payment Procedures:

If the payment is allowed per the Scholarship and Fellowship Payments to Foreign Suppliers Matrix above, please provide/upload the following items in PaymentWorks.

1. Description of the payment
2. Completed and signed Form W-8BEN (pdf) (for foreign individual) or Form W-8BEN-E (pdf) (for foreign entity)

After receiving the above documentation in PaymentWorks, the Tax Compliance Office will contact the foreign supplier to complete the tax compliance process outside PaymentWorks. Once the tax compliance process is completed, the Tax Compliance Office will work with the Supplier Management team to set up the foreign supplier profile.

Instructions about Form W-8BEN and Form W-8BEN-E:

Form W-8BEN (for foreign individual):

• Part I Identification of Beneficial Owner:
  • Required fields: Line 1, Line 2, Line 3
  • Optional fields: Line 4 (mailing address), Line 5 (U.S. taxpayer ID), Line 6 (taxpayer ID in the tax residency country)
• Part II Claim of Tax Treaty Benefits:
  • Part II is optional – complete it only if the foreign individual wants to claim tax treaty benefits.
  • All fields are required.
  • If tax treaty benefits are claimed, Line 5 must be completed in Part I.
• Part III Certification:
  • All fields (signature, printed name, date) are required.

Form W-8BEN-E (for foreign entity):

All fields (checkmark, signature, printed name, date) are required.

• Part I Identification of Beneficial Owner (Page 1):
  • Required fields: Line1, Line 2, Line 4, Line 6
  • Optional fields: Line 7 (mailing address), Line 8 (U.S. taxpayer ID), Line 9b (taxpayer ID in the country of incorporation/organization)
• Part XXX Certification (Page 8):
  • All fields (checkmark, signature, printed name, date) are required.

Prizes and awards are typically gifts of cash, gift cards, gift certificates, or other cash equivalents bestowed on individuals in recognition of outstanding achievement in teaching, research, academic performance or other performance-related activities. Prize and award payments are subject to 30% federal income tax withholding and an income tax treaty exemption is not generally applicable for prizes or awards.

Please refer to the Prize and Award Payments to Foreign Suppliers Matrix below to make sure the foreign individual is eligible to receive prize and award payments under immigration rules. Prize and award payments made to UTD students may qualify as a scholarship or fellowship payment if it is to aid students in paying for their study, training, or research. If this is the case, please refer to “Payment for Scholarships and Fellowships” section and contact the Office of Financial Aid to process the payment.

Prize and Award Payments to Foreign Suppliers Matrix

Visa Type	Definition of Visa	UTD Prize or Award
B-1, B-2, Visa Waiver Business, Visa Waiver Tourism	Visitor	Yes
F-1 UTD Sponsored	Student	Yes
F-1 Non-UTD Sponsored	Student	Yes
J-1 Scholar UTD Sponsored	Exchange Visitor (Scholar)	Yes
J-1 Scholar Non-UTD Sponsored	Exchange Visitor (Scholar)	Yes, with Restriction C
J-1 Student UTD Sponsored	Exchange Visitor (Student)	Yes
J-1 Student Non-UTD Sponsored	Exchange Visitor (Student)	Yes, with Restriction C
H-1B, O-1 UTD Sponsored	Temporary Worker in Specialty Occupation	Yes
H-1B, O-1 Non-UTD Sponsored	Temporary Worker in Specialty Occupation	No
TN UTD Sponsored	NAFTA Professional Worker	Yes
TN Non-UTD Sponsored	NAFTA Professional Worker	No
All Other Visas	Please contact the Tax Compliance Office

Restriction C: Requires written authorization from the sponsoring university’s SEVIS designated school official (DSO).

Payment Procedures:

If the payment is allowed per the Prize and Award Payments to Foreign Suppliers Matrix above, please provide/upload the following items in PaymentWorks.

1. Description of the payment
2. Completed and signed Form W-8BEN (pdf) (for foreign individual) or Form W-8BEN-E (pdf) (for foreign entity)

After receiving the above documentation in PaymentWorks, the Tax Compliance Office will contact the foreign supplier to complete the tax compliance process outside PaymentWorks. Once the tax compliance process is completed, the Tax Compliance Office will work with the Supplier Management team to set up the foreign supplier profile.

Instructions about Form W-8BEN and Form W-8BEN-E:

Form W-8BEN (for foreign individual):

• Part I Identification of Beneficial Owner:
  • Required fields: Line 1, Line 2, Line 3
  • Optional fields: Line 4 (mailing address), Line 5 (U.S. taxpayer ID), Line 6 (taxpayer ID in the tax residency country)
• Part III Certification:
  • All fields (signature, printed name, date) are required.

Form W-8BEN-E (for foreign entity):

All fields (checkmark, signature, printed name, date) are required.

• Part I Identification of Beneficial Owner (Page 1):
  • Required fields: Line1, Line 2, Line 4, Line 6
  • Optional fields: Line 7 (mailing address), Line 8 (U.S. taxpayer ID), Line 9b (taxpayer ID in the country of incorporation/organization)
• Part XXX Certification (Page 8):
  • All fields (checkmark, signature, printed name, date) are required.

A royalty is the payment for the right to use intangible property. Some examples of royalties are: copyright fee of a work of art, license fee of a software program, subscription fee of a database, etc. Royalties are sourced based on the location of where the royalty is exercised. Payments for royalties used outside the U.S. are considered foreign source income and not subject to federal income tax withholding. Payments for royalties used in the U.S. are considered U.S. source income and subject to 30% federal income tax withholding, unless the foreign supplier can claim an income tax treaty exemption.

Payment Procedure:

Please provide/upload the following items in PaymentWorks.

1. Description of the payment, including the location of where the royalty will be used
2. Completed and signed Form W-8BEN (pdf) (for foreign individual) or Form W-8BEN-E (pdf) (for foreign entity)

After receiving the above documentation in PaymentWorks, the Tax Compliance Office will contact the foreign supplier to complete the tax compliance process outside PaymentWorks. Once the tax compliance process is completed, the Tax Compliance Office will work with the Supplier Management team to set up the foreign supplier profile.

Instructions about Form W-8BEN and Form W-8BEN-E:

Form W-8BEN (for foreign individual):

• Part I Identification of Beneficial Owner:
  • Required fields: Line 1, Line 2, Line 3
  • Optional fields: Line 4 (mailing address), Line 5 (U.S. taxpayer ID), Line 6 (taxpayer ID in the tax residency country)
• Part II Claim of Tax Treaty Benefits:
  • Part II is optional – complete it only if the foreign individual wants to claim tax treaty benefits.
  • All fields are required.
  • If tax treaty benefits are claimed, either Line 5 or Line 6 must be completed in Part I.
• Part III Certification:
  • All fields (signature, printed name, date) are required.

Form W-8BEN-E (for foreign entity):

All fields (checkmark, signature, printed name, date) are required.

• Part I Identification of Beneficial Owner (Page 1):
  • Required fields: Line1, Line 2, Line 4, Line 6
  • Optional fields: Line 7 (mailing address), Line 8 (U.S. taxpayer ID), Line 9b (taxpayer ID in the country of incorporation/organization)
• Part III Claim of Tax Treaty Benefits (page 2):
  • Part III is optional – complete it only if the foreign entity wants to claim tax treaty benefits.
  • Required fields: Line 14a, Line 14b, Line 15
  • Line 14c should not be checked.
  • If tax treaty benefits are claimed, either Line 8 or Line 9b must be completed in Part I.
• Part XXX Certification (Page 8):
  • All fields (checkmark, signature, printed name, date) are required.

If a payment doesn’t fit into one of the payment categories described above, please provide/upload the following items in PaymentWorks.

1. Description of the payment
2. Completed and signed Form W-8BEN  (for foreign individual) or Form W-8BEN-E  (for foreign entity)

After receiving the above documentation in PaymentWorks, the Tax Compliance Office will determine the payment category and contact the foreign supplier to complete the tax compliance process outside PaymentWorks. Once the tax compliance process is completed, the Tax Compliance Office will work with the Supplier Management team to set up the foreign supplier profile. Please note that if a payment doesn’t fit in a particular income category, it generally is subject to 30% federal income tax withholding and will not qualify for an income tax treaty exemption.

Instructions about Form W-8BEN and Form W-8BEN-E:

Form W-8BEN (for foreign individual):

• Part I Identification of Beneficial Owner:
  • Required fields: Line 1, Line 2, Line 3
  • Optional fields: Line 4 (mailing address), Line 5 (U.S. taxpayer ID), Line 6 (taxpayer ID in the tax residency country)
• Part III Certification:
  • All fields (signature, printed name, date) are required.

Form W-8BEN-E (for foreign entity):

All fields (checkmark, signature, printed name, date) are required.

• Part I Identification of Beneficial Owner (Page 1):
  • Required fields: Line1, Line 2, Line 4, Line 6
  • Optional fields: Line 7 (mailing address), Line 8 (U.S. taxpayer ID), Line 9b (taxpayer ID in the country of incorporation/organization)
• Part XXX Certification (Page 8):
  • All fields (checkmark, signature, printed name, date) are required.