Foreign Source Payment Request

Foreign source requests to all foreign individuals as well as entities being paid by wire payment 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. See Paying foreign individuals in Compass for more information. Note that, for foreign entities, the first foreign national question should be answered "yes."

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 U.S.?

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 or entity previously:

  1. Foreign Source & Canadian Resident Statement: To include name, address, reason for payment, type of payment, and estimated amount. Must be signed and dated by the individual or authorized representative of the entity. If your payment is for an individual based in Canada, please make sure the Canadian information is completed on the form.
  2. Scanned copy of the original receipts for all foreign source travel reimbursements, even if paying a flat amount or copy of the invoice
  3. W-8 Series Form: Certificate of Foreign Status. Provide a completed and signed W-8BEN (Individuals) or W-8BEN-E (entities). 

Note that the payee name in Compass should match the individual or entity name on the Foreign Source Statement, W-8, and bank account.