1. FELLOWSHIPS, SCHOLARSHIPS, REIMBURSEMENTS, AND EMPLOYMENT Foreign Nationals:

2. TRAINEESHIPS & FELLOWSHIPS (stipends)

3. INSERT APPTMT FORM- TRAINEESHIPS & FELLOWSHIPS HERE

4. TRAINEESHIPS & FELLOWSHIPS (student stipend) All BPA’s MUST be routed through Darcy Tickner in HR Indicate “Not a US Citizen” on BPA Identify portion of payment, if any, used for books or fees (attach receipt) FNIS must be completed by student; W-8BEN or W-9 needed Taxable at 14% unless tax treaty applies

5. SCHOLARSHIPS/AID

7. Student must complete FNIS (tax treaty benefit determination) and submit tax form May be taxable at 14% unless tax treaty applies

8. DETERMINATION OF TAXABILITY Aid not used directly toward tuition/fees is taxable at 14% unless tax treaty applies Total financial aid – Tuition/fees = Taxable amount EXAMPLE: Aid = $15,000 Tuition = $13,500 $1,500 *.14 = $210 $210 in withholding taxes applied to student’s account; email sent to student Dept can pay grossed up taxes; contact Jennifer Huber in Student Accounts

9. REIMBURSEMENTS

10. REIMBURSEMENT TYPES: Travel Honorariums

11. TRAVEL REIMBURSEMENT REQUIREMENTS: Non US Citizen Info form to determine if taxable and correct tax form W-8BEN form for Non Resident Aliens or W-9 form for Resident Aliens Attach receipts to BPA Indicate if providing service to MSU (e.g., conducting lecture; presenting at conference) Student travel taxable at 14% unless tax treaty applies or travel is required by job BPA must be routed to Darcy in HR

12. HONORARIUM REQUIREMENTS Contact Darcy before BPA is submitted for tax implications Non-US Citizen Information form required W-8BEN form for Non Resident Aliens, W-9 form for Resident Aliens Indicate “Not a US Citizen” on BPA Indicate reason for honorarium (e.g., providing lecture); attach copy of announcement for presentation Without SSN/ITIN, taxable at 30% BPA must be routed to Darcy in HR

15. EMPLOYMENT

16. EMPLOYMENT (F1 or J1) Student or scholar to Office of International Programs to do paperwork (Non-US Citizen Information form, W-4, I-9, SSN app) Foreign National Information System (FNIS) request via email Tax forms returned to Darcy in SUB 179 Apply for social security card Contact Debo Chiolero (994-7722) or John Richardson (994- 7751) in OIP with questions

17. EMPLOYMENT (H-1B AND TN) Contact Sally O’Neill in OIP before hiring Department completes I-9 and W-4; sends Darcy email address of new employee (Dept also completes I-9 with LPR) FNIS data completed by employee Tax forms loaded to FNIS; employee returns forms to Darcy in SUB 179 Employee applies for SS card (OIP will help) Contact Sally O’Neill in OIP with questions (994-7688)

19. QUESTIONS? Debo Chiolero Office of International Programs Culbertson 400 994-7722 chiolero@montana.edu Darcy Tickner Human Resources SUB 179 994-7926 dtickner@montana.edu Sally O’Neill OIP Culbertson 400 994-7688 sallyo@montana.edu John Richardson OIP Culbertson 400 994-7751