How To Determine Which Tax Related Documents are Required When Making Non-Payroll Payments at UW-Madison

The flowchart below guides you in determining which tax related documents are required when making payments at UW-Madison. This is especially important when making payments to Nonresident Alien (NRA) visitors because additional immigration (visa restrictions, documentation, etc.) and tax (tax treaties, etc.) issues are involved. For example, for NRA’s the visa type determines the kind of payments the UW is allowed to make to the NRA. Please make sure you review flowchart as part of your planning process ahead of the visitor arriving because these requirements must be adhered to.

If you still have tax related questions after reviewing our tax web pages please contact your Dean’s Office for assistance.

NOTE: If the payment for services performed by an NRA is being made to their company (i.e., invoice received by UW by NRA’s company), the UW is required to treat the payment as being made to the NRA for required immigration and taxation purposes. As such all the required immigration documentation and taxation listed in the flowchart below must be followed for the NRA, not their company.

Visit the Tax Compliance And Reporting guide for more information