Nonresident Alien Information
- Glacier Nonresident Alien Tax Compliance System
- Payroll Manual: Nonresident Aliens or Foreign Nationals
- Foreign National, Independent Contractor or Guest Traveler Payment Guidance
- Foreign Company/Government/Organization Payment Guidance
- Services Performed outside the USA Payment Guidance
UT Forms
- The University of Tennessee Foreign National/Independent Contractor/Guest Traveler Form
- The University of Tennessee Statement for Services Performed Outside the USA
IRS Forms & Publications
- IRS Form 8233 – Exemption from Withholding on Compensation for Independent (and Certain Dependent) Personal Services of a Nonresident Alien Individual
- IRS Instructions For Form 8233
- IRS Form W-8BEN – Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding and Reporting-Individuals
- IRS Instructions for Form W-8BEN
- IRS Form W-8BEN-E – Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding and Reporting-Entities
- IRS Instructions for Form W-8BEN-E
- IRS Publication 901 – U.S. Tax Treaties
- Rev. Rul. 70-614 – Revenue Ruling (1970)