See RCUH Procurement Attachment Index for a new form and instructions entitled Statement by a Foreign Vendor for a Foreign Source Income Payment, Attachment 60. The Form may also be found here.
- This Form may only be used in lieu of the IRS Form W-8 if the payment to a foreign vendor is for an activity (goods, rent, and fees) outside of the United States (the 50 states and the District of Columbia).
- All payments to any foreign vendor requires review and execution by the RCUH Disbursing Office.
- If payment to a foreign vendor for an activity in the U.S. is submitted to RCUH and only the Attachment 60 is on file from a previous transaction, the vendor must complete an IRS Form W-8 before payment will be completed.
RCUH will also be updating the Foreign Vendor Registration Form to reflect the addition of this new form as a selection option.
For additional information on foreign source income, see:
http://www.irs.gov/Individuals/International-Taxpayers/Nonresident-Aliens—Source-of-Income
For Foreign Person definition, see:
http://www.irs.gov/Individuals/International-Taxpayers/Foreign-Persons