Emerson College will pay foreign national students, visitors, scholars, and suppliers only after determining that the
payment is permitted under United States statute. The types of payments and compensation that a Foreign National
(non-U.S. citizen) may receive are governed by the Immigration and Nationality Act and regulations issued by the
United States Citizenship and Immigration Services (USCIS).
Payments will be subject to federal and state tax withholding as required by the Internal Revenue Code and
Internal Revenue (IRS) regulations.
Any payments to a non-U.S. person for services performed in the United States, are subject to visa type and
withholding and reporting requirements. For payments made to a non-U.S person for services performed outside
of the United States (“foreign source”), no withholding or reporting is required. However, the College must obtain
a certification of foreign source for substantiation as required by the IRS.
Certification can be found here: Foreign Source Income Certificate
If the services being performed by a Foreign National (Individual) for Emerson who is physically in the US:
- W-8BEN
- International Banking Information
- Eligibility Determination
- Foreign National Information Form
- Copy of Visa
- Agreement for Services if Applicable
Send all documents to purchasing@emerson.edu and accountspayable@emerson.edu
Once approved you will be notified. Only individuals who have a US tax ID are eligible for treaty benefits.
- W-8BEN-E
- International Banking Information
- Agreement for Services
- Certificate of Insurance (COI) if Applicable
Services being performed by a Foreign National for Emerson who are physically outside of the United States:
Note: Payments made to suppliers (businesses or individuals) for work performed outside of the USA are neither
If the services being performed by a Foreign National (Business entity) for Emerson who are physically outside of the US:
- W-8BEN-E
- International Banking Information
- Agreement
- Certificate of Insurance (COI) if Applicable