The University of Tennessee
Information and Forms Required for Payment to Non United States Citizens
The following information and applicable forms must be provided for non United States Citizens at the time the
initial Personnel Action Form is completed and every time a request for payment, other than reimbursement of
expenses, is initiated through Accounts Payable. Student records will be used to obtain the information identified
on the form for students who receive financial aid. Federal income taxes must be withheld on the taxable portion
of all payments if the individual is determined to be a “nonresident alien for tax purposes”. The withholding rates
are 14 percent on the value of scholarships for F‐1 and J‐1 visa holders, a graduated rate scale on payments to
individuals who are considered employees, and 30 percent on compensation paid to an individual outside of the
payroll system. For additional information, go to: , then
item VII, Non Resident Aliens.
Name_______________________________________________________________ _______________________
Last
First
MI
SSN/ITIN
Country of Tax Residency:_______________________ D epartment Name:_______________________________
(country where you pay taxes)
Complete dates and Immigration Status of current and all prior visits to the United States:
(not required if the individual is a permanent resident)
Beginning Date
Ending Date
Immigration Status
(for example: J1,F1,H1B,WB, B1)
Current:
_____________
_____N/A_____
___________
_____________
_____________
___________
_____________
_____________
___________
_____________
_____________
___________
_____________
_____________
___________
_____________
_____________
___________
_____________
_____________
___________
Forms to Be Attached: Based upon the individual’s immigration status (Permanent Resident or Non‐immigrant) a
copy of the forms identified below must be attached to this document.
Permanent Resident
Non‐Immigrant (non resident alien)
1‐551 (known as PR card)
I‐94 and 1‐20 if Visa type F‐1, or
DS‐2019 if Visa type J‐1, or
I‐797A if Visa type H‐1B