Toolbox Resources

Field Advances

• Budget Planning Worksheet (Excel spreadsheet)
• Field Advance Reconciliation Spreadsheet (Excel spreadsheet)
• Field Advance Reconciliation - Hard Copy (Blank forms)

Foreign National Payments and Tax

Payment Checklists

Award, Prize or Research Subjects (Checklist)
Employee Wages (Checklist)
Honorarium (Checklist)
Independent Contractor and Performer Services (Checklist)
Living Allowance (no honorarium) (Checklist)
Royalty or Rent (Checklist)
Scholarship or Fellowship Award (paid through Student Fiscal Services) (Checklist)
Services Payments to Foreign Entities (Checklist)
Stipend (paid through Payroll) (Checklist)
Travel Reimbursement (no honorarium) (Checklist)

Charts

Comparison of Nonresident Alien vs. Resident Alien for Tax Purposes (Chart)
Determination of NRA for Tax Purposes by Visa Type (Chart)
Payments That Can Be Issued to Foreign Nationals (Chart)
Summary of Source Rules for Income of Nonresident Aliens (Chart)
Tax Identification Numbers (Chart)

Invitation Letters for Honorarium Payments

Letter A  – requires B visa to enter U.S.
Letter B  – Visa Waiver Program
Letter C  – J-1 scholar already in U.S.

Other Useful Information

Closer Connection Exception to the Substantial Presence Test
Gross-Up Examples
Substantial Presence Test Examples

Global Travel & Insurance

• UW Insurance While Traveling Abroad (Chart)

International HR

• Staffing Options for UW Programs Operating in Foreign Locations

International Relocation

• Tax Implications of Selected Relocation Benefits (Chart)

Key UW Contacts

• Global Single Points of Contact (List of key contacts)