The best time to begin the payment process for any foreign visitors is before they arrive on campus. Once we have invited a NRA to campus, we should request information to speed up any payments. By getting the information before the NRA visits campus, we can begin preparing required forms.

We could encounter four possible scenarios:

The following three sections will address the above payment scenarios:

PART A. NRAS WHO HAVE AN IDENTIFICATION NUMBER

This section addresses the NRA who has an identification number.

PART B. NRAS WHO DO NOT HAVE AN IDENTIFICATION NUMBER
AND DO NOT LIVE IN PROXIMITY TO AN AMERICAN CONSUL

This section will address those NRA’s who do not have an identification number and do not live in proximity to an American Consul. This section will also apply to the NRA who arrives on campus before we have an opportunity to request any information. A NRA falling into this second category would skip step five in this section.

1. Once the University invites a NRA to visit campus, we should send him/her a Visitor Information Form and a Form 8233. NRA’s who arrive on campus without advance planning will need to complete all of the information upon arrival.
2. The NRA completes as much of the Visitor Information Form as possible. The NRA should also complete as much of the Form 8233 as possible, including an original signature.
3. Once the campus department receives this information back from the NRA, forward it to the Accounting Office. The Accounting Office can then determine what type of payment(s) the NRA can receive.
4. Based on the visa information we receive from the NRA, we can also determine the kind of identification number for which the NRA is eligible.
5. NRA’s who are required to apply for an ITIN can do so at the American Consul in their home country. Those NRA’s who do not live in proximity to an American Consul can wait and apply upon arrival in the United States. If the NRA is required to apply for a social security number, it must be done when he/she arrives in the United States.
6. Once the NRA arrives on campus, he/she will complete the appropriate forms and take them to the local IRS or Social Security office. The campus department which invites the NRA for a visit should be listed as the U.S. mailing address. By doing so, the IRS or the Social Security Administration will mail the NRA’s identification number to the campus department.
7. If the NRA is eligible to apply for a tax treaty exemption, he/she can complete the Form 8233, except the section that requires an identification number. The NRA must also attach a copy of his/her visa and Form I-94 to the Form 8233.

Note: Before the NRA leaves campus, it might be a good idea to have the Accounting Office to review the NRA’s Visitor Information Form and Form 8233.

8. When the department receives the identification number from either the IRS or the Social Security Administration, the Form 8233 can then be completed.
9. Deliver the forms to the Accounting Office, which will forward the completed forms to the IRS.
10. Once the waiting period has expired, the Accounting Office will be able to issue a check to the NRA.
11. At the end of the fiscal year, the Accounting Office will issue a Form 1042S to the NRA, which will report the total amount of payments received from NC A & T.

PART C. NRA’S WHO DO NOT HAVE AN IDENTIFICATION NUMBER
AND LIVES IN PROXIMITY TO AN AMERICAN CONSUL

This section addresses the NRA who does not have an identification number and lives in proximity to an American Consul.

1. Once the University invites a NRA to visit campus, we should send him/her a Visitor Information Form and a Form 8233.
2. The NRA completes as much of the Visitor Information Form as possible. The NRA should also complete as much of the Form 8233 as possible, including an original signature.
3. Once the campus department receives this information back from the NRA, forward it to the Accounting Office. The Accounting Office will then be able to determine what type of payment(s) the NRA can receive.
4. Based on the visa information we receive from the NRA, we can also determine the appropriate type of identification number.
5. NRA’s who are required to apply for an ITIN can do so at the American Consul in their home country. Those NRA’s who live in proximity to an American Consul can apply for an ITIN before coming to the United States. Once the NRA receives this number, he/she can complete as much of the Visitor Information Form and the Form 8233 as possible and mail them to the campus department that has invited him/her.
   
   If the NRA is required to apply for a social security number, it must be done upon arrival in the United States.
   
   Applying for the ITIN at the American Consul in his/her home country may speed up the time it takes for the NRA to receive payment.
6. Once the NRA receives the identification number and if eligible to apply for a tax treaty exemption, he/she can complete the Form 8233.
7. If the NRA is not eligible to apply for treaty benefits, he/she should forward the identification number to the university to be entered on the Visitor Identification Form.
8. Deliver the forms to the Accounting Office, which will forward the completed forms to the IRS.
9. Once the waiting period has expired, The Accounting Office will be able to issue a check to the NRA.
10. No waiting period is necessary for a NRA who is not eligible to receive treaty benefits. The Accounting Office can calculate the amount of payment, and have a check prepared, when we receive the identification number.
11. At the end of the fiscal year, the Accounting Office will issue a Form 1042S to the NRA, who will report the total amount of payments received from NC A & T.