This notification is to remind users that payment to a foreign person requires review and execution by the RCUH Disbursing Office.
- The RCUH on-line payment system should not be used to issue payment to a foreign person.
- RCUH will treat businesses in Guam, the Northern Marianas Islands, the Virgin Islands, and American Samoa as foreign corporations.
- A vendor record for a foreign person is created by RCUH Disbursing and should not be created on-line.
A FOREIGN PERSON is defined as a:
- Nonresident alien individual
- Foreign corporation; not created or not organized in the United States or under the law of the U.S., any of its states, or the District of Columbia
- Foreign partnership
- Foreign trust
- Foreign estate
- Any other person that is not a U.S. person
A U.S. PERSON is defined as a:
- Citizen or resident of the United States
- Partnership created or organized in the U.S. or under the law of the U.S. of any State or the District of Columbia
- Corporation created or organized in the U.S. or under the law of the U.S. of any State or the District of Columbia
- Any estate or trust other than a foreign estate or foreign trust
- Any other person that is not a foreign person
We are in the process of updating our policies and procedures and the above will be incorporated in policy within the near future.
See the following reference on the IRS.gov webpage for further detail:
http://www.irs.gov/Individuals/International-Taxpayers/Foreign-Persons