Foreign Source Payment Request

All foreign source requests to nonresident aliens must be originated through Compass Payment Request Center.  The requestor must complete the payment request, including ALL THREE Foreign National questions and then proceed to additional requirements below.

Payments made by Emory to non-U.S. residents or citizens for services performed outside of the United States are generally not subject to U.S. federal income tax, tax withholding, or any U.S. reporting obligations.  However, foreign countries may have applicable tax requirements for these payments.  Please note that payments for subscriptions, license fees, copyrights, and similar items are considered payment of a royalty and generally subject to U.S. federal income tax withholding at 30%.

How to Answer the Compass NRA Foreign Source Questions

The following question is displayed for Payment Requests:

Was all the activity for which payment is requested performed outside the US?

Check yes if all the services provided for this payment took place entirely outside of the United States and follow the instructions below for Foreign Source expense reimbursements and payments. 

Foreign Source Payment

Supporting documents to be attached to NRA Payment Request for Foreign Source activities.  These forms/documents should be attached in Compass to every payment request even if we have paid the individual previously:

  1. Foreign Source Statement:  To include a brief description, amount, statement, and bank account information.  Must be signed and dated by the NRA.  To Access Emory’s Foreign Source Statement, click here.  If your payment is for an NRA based in Canada, please complete and attach a Canadian Resident Statement instead.
  2. Scanned copy of the original receipts for all foreign source travel reimbursements even if paying a flat amount.
  3. W-8BEN — Certificate of Foreign Status. Electronic copies are accepted if reasonable steps are taken to confirm that the form is from the visitor, such as oral or written confirmation that the visitor sent the electronic form.
  • Keep the original form on file in your office for seven years.  Your department assumes responsibility for any tax, interest, or penalties that could arise from the inability to provide the original documentation requested by the Internal Revenue Service (IRS).