New York University Faculty of Arts and Science College of Arts and Science Graduate School of Arts and Science


Below are links to the updated nonresident alien tax forms and instructions--for paying honoraria, consulting and speaking fees, etc. to visitors/guests who are not NYU employees

Guidelines / Instructions for Paying Nonresident Aliens

Form Description
Visitor's Information Sheet for Income and Travel Completed by visitors with B-1, WB, B-2 or WT visas** (PRIOR to NYU visit). Please note that if the visitor is only being reimbursed for receipted expenses for up to 9 days, only this form needs to be filled out
Required Documents Checklist NYU form - Checklist to ensure proper documentation is completed.
NYU Alien Information Collection Form NYU form - Used for tax withholding and reporting purposes.
IRS Form 8233 IRS form - Required for all who are claiming tax-treaty benefits; the visitor will be taxed unless this form is completed (FYI, "beneficial owner" is the visitor you are paying)
IRS Form W-7 IRS form - Required only for visitors who DO NOT have a social security/tax ID number (it is an application for a tax ID #)
IRS Form W-8BEN IRS form, used to establish proper tax status for nonresident aliens (FYI, "beneficial owner" is the visitor you are paying)
**B-1 = Business Visa, WB = Waiver of Visa for Business, B-2 = Tourist Visa, WT = Waiver of Visa for Tourists

You can also go the main NYU forms site here.

Please note the following:

Faculty are strongly encouraged to inform Human Resources and their SPO know you will be paying a visiting nonresident alien before the visitor arrives because all issues are not covered on this page .

These forms are in PDF format. You need the free Acrobat reader view and print them.

last updated 06/02/08