1. Tax and International Operations

2. Accounts Payable Payments
Why are we here today?
New Hires
Documentation
Compliance Issues
Pennworks
ERN codes
Accounts Payable Payments
Travel reimbursements, prizes/awards, Honorariums, etc.

3. Foreign National Individuals
New Hire Documentation
Most recent I-94 document or stamp of entry
Foreign National Information Form (FNIF)
US Visa
Passport
Social Security Card or receipt of application
Form W-4
Immigration documentation (I-20, DS-2019, I-797, etc.)

4. Foreign National Individuals
New Hire Pennworks Record
Nonresident Alien ERN Codes: NR3, NO4, NAO, NCO, and NRO
GF2 = NR3 treaty or NO4 tax (14% withholding)
PD4 & PD3 = NAO treaty
GF6 = NCO treaty
GF5 = NRO treaty
RMO = NAO treaty
*Please let us know if you are adding a distribution to someone that has one of the following ERN codes

5. Foreign National Payments
Foreign Source
Individuals
Certificate of Foreign Source Income (CFSI)
W-8BEN
Must be renewed 3 years following the date of signature
Entities
W-8BEN-E

6. Foreign National Individual Payments
US Source
W-8BEN
Foreign National Information Form (FNIF)
I-94 or Stamp of Entry
US Visa
F-visa
I-20 or EAD card
J-visa
DS-2019
H-visa
I-797
Passport

7. Thank you!
QUESTIONS?
Contact Information:
Phone: