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

NONRESIDENT ALIEN TAX FORMS FOR VISITORS/GUESTS

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