Foreign Guest Speakers will need to submit the Independent Contractor form below, as well as some additional documentation to receive an honorarium or reimbursements. There is additional processing time required for foreign speakers, so these documents must be uploaded as far in advance as possible (preferably 4-5 weeks). Please note that after being approved in the vendor system and processing the payment, UNC does take 30 days to send payments based on the payment terms set by the State of North Carolina.
If the Foreign Guest Speaker has a US ITIN or SSN, fill out the following:
- Exemption Withholding Form 8233 (If they have a US ITIN or SSN) – For Form 8233, refer to this IRS Tax Treaty Table by country. When filling out this form it is necessary to include the Tax Treaty Article and Independent Services line code provided in Tax Treaty table.
Click here to upload signed documents:
As per UNC Payroll Office regulations, a 30% federal tax withholding may apply
to Foreign Guest Speaker honorariums and reimbursements. (May be exempt if they have a US ITIN or SSN, based on the IRS Tax Treaty Table
and by filling out Form 8233 above).