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University of Alabama at Birmingham
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payroll services   /  NRA - Independent Contractor Payments

Independent contractor payments (e.g. honorarium payments, foreign-source income payments, etc.) must be approved by a financial affairs tax accountant. To determine if services qualify as independent contractor services, organizations must submit:

Documents should be submitted for approval prior to the date(s) of service. Non-US citizen independent contractor payments determined payable through Payroll Services require the non-US citizen to meet with UAB Global - International Student and Scholar Services (ISSS) for a tax analysis. Payments must be approved by ISSS.

NOTE:
PSF forms submitted and/or approved after the non-US citizen has left campus require the submitting department to contact ISSS to determine what information is required for a tax analysis. The process is the same for non-US citizens that perform services in external locations at the request of UAB departments.

ISSS will assist the independent contractor with applying for a permanent US identification number if necessary. However, payments may be issued using a temporary records identification number. Following the tax analysis, ISSS will notify the department and Payroll Services (tax@uab.edu) of the results. If the non-resident does not have a US tax identification number, a temporary identification number will be assigned and document processing instructions will be sent to the department.

NOTE:
Payments to non-US citizens with temporary identification numbers are subject to maximum tax withholdings. Treaty benefits, if applicable, will be granted once the permanent US identification number is received.

Expense reimbursements for non-resident alien independent contractors do not require a personal services form. If the non-resident does not have a US tax identification number, the department should forward a completed W-8BEN form via email (tax@uab.edu) or fax (934-9369). The department will be notified once the supplier number has been assigned.

NOTE:
Travel expense reimbursement for non-resident alien independent contractors are subject to the rules of the UAB Individual Independent Contractor Accountable Travel Plan policy.

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