You may be using a Web browser that does not support standards for accessibility and user interaction. Find out why you should upgrade your browser for a better experience of this and other standards-based sites...
10. How do I pay an individual who is a non-U.S. resident?
A: A non-resident individual being paid for services should be paid via a Miscellaneous Individual Payment Voucher Form (MIPV). You will need to indicate the country of citizenship for the individual being paid along with their visa status and their length of stay in the U.S. There are numerous countries that the U.S. has tax treaties with that allow the College to not withhold federal taxes from these payments. If the individual you are paying is from one of these countries, they need to complete an IRS Form 8233 or an IRS Form W8BEN which allows the College to exempt the payment from having U.S. federal taxes withheld. (Please note that they are required to have a valid U.S. social security number to process a payment to them). If there is no tax treaty with the individual's country than the College must withhold federal taxes on the payment.
Dartmouth has established channels for asking questions about regulatory compliance, seeking guidance about College policies or procedures, or reporting suspected violations of law, policy, or business ethics. Reports may be made anonymously.
