NON RESIDENT ALIEN PROCEDURES
TABLE OF CONTENTS
SECTION I. SPECIFIC VISA TYPES AND HOW THEY AFFECT PAYMENT
PART A. B-1 VISITOR FOR BUSINESS STATUS VISA
PART B. B-2 VISITOR FOR PLEASURE STATUS VISA
PART C. WB VISA WAIVER FOR BUSINESS
PART D. WT VISA WAIVER FOR TOURIST
PART E. B1/B2 VISITORS FOR BUSINESS AND PLEASURE
PART F. ADDITIONAL INFORMATION
SECTION
II. PROCEDURE TO ISSUE PAYMENT TO AN NRA
PART A. NRA'S WHO HAVE AN IDENTIFICATION NUMBER
PART B. NRA'S WHO DO NOT HAVE AN IDENTIFICATION NUMBER
AND DO NOT LIVE IN PROXIMITY TO AN AMERICAN CONSUL
PART C. NRA'S WHO DO NOT HAVE AN IDENTIFICATION NUMBER
AND DO LIVE IN PROXIMITY TO AN AMERICAN CONSUL
SECTION III TRAVEL PAYMENTS TO A THIRD PARTY
SECTION IV. PROCEDURES TO APPLY FOR AN ITIN
PART A. DIRECTIONS TO THE LOCAL IRS OFFICE
SECTION
V. PROCEDURE TO APPLY FOR A SOCIAL SECURITY NUMBER
PART A. DIRECTIONS TO THE SOCIAL SECURITY OFFICE
SECTION Vl. COMMONLY ASKED QUESTIONS CONCERNING NON-RESIDENT ALIENS
PART A. WHO IS A NON-RESIDENT ALIEN?
PART
C. WHAT ARE COMMON TYPES OF VISA'S?
B1 Visitor for Business
B2 Visitor for Pleasure
B1/B2 Visitor for Business and Pleasure
WB Business Visa Waiver Program
WT Tourist Visa Waiver Program
F1 Student Visa
H-1B Temporary Worker and Trainees
J1 Exchange Visitor
PART D. WHAT IS THE DIFFERENCE BETWEEN AN IMMIGRANT
AND A NON-IMMIGRANT?
PART E. ARE TRAVEL REIMBURSEMENTS SUBJECT TO WITHHOLDING?
PART I. WHAT IF AN ALIEN IS FROM A COUNTRY WITHOUT A TAX TREATY?
SECTION Vll. NON-RESIDENT ALIEN FORMS
FORM 8233 - Exemption From Withholding on Compensation for Independent
(and Certain Dependent) Personal Services of a Nonresident Alien Individual
FORM W-7 - Application for IRS Individual Taxpayer
Identification Number
1. Instructions for completing Form W-7
FORM W-9 - Request for Taxpayer Identification Number
and Certification
1. Instructions for completing Form W-9
FORM I-9 - Employment Eligibility Verification
1. Instructions for completing Form I-9
Form SS-5 - Application for a Social Security Card
1. Instructions for completing Form SS-5
Form I-864
- Affidavit of Support Under Section 213A
1. Instructions for completing affidavit