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International Payment Requests
Payments to Non-US Individuals and Entities
This page provides the University community with a comprehensive guide and planning tool with respect to payments made to non-U.S. individuals who are not considered University employees and to non-U.S. entities. The tool helps users who want to make such a payment answer the following questions:
- Is this payment permissible? If not, what alternatives are available?
- What documentation will I need to submit in order to process this payment?
- What federal and state income tax withholding and reporting rules apply?
Departments should consult this information prior to the arrival of an international visitor to ensure that the individual is paid in the appropriate manner. Note that this site is updated regularly to reflect changes in U.S. Customs and Border Patrol (CBP), Internal Revenue Service (IRS), and CT Department of Revenue Services (DRS) rules.
IMPORTANT! IT IS IMPERATIVE that you use this site each time arrangements are made for payment to a non-U.S. payee (i.e., individual, corporation, governmental entity, tax-exempt organization, etc.) to ensure compliance with U.S. tax and immigration requirements, which are subject to change.
Click the appropriate tool below to get started.
How to Use this Tool: use the drop-down menus below to select the (a) location of the service or activity, (b) visa status of the payee, and (c) the type of payment. You must then select “apply” before the tool will return a list of the required documentation specific to your payment. This documentation must then be attached to your payment request. Refer to the definitions and common questions listed on the right for additional information.
- Location of Activity
- Visa Status
- Payment Type
How to Use this Tool: use the drop-down menu below to select the type of payment (and location, where applicable) and then select “apply.” The tool will return a list of the required documentation specific to your payment. This documentation must then be attached to your payment request. Refer to the definitions and common questions listed on the right for additional information.
An entity refers to a corporation, partnership, government, tax-exempt organization, international organization, or private foundation organized or incorporated outside of the U.S.