Frequently Asked Questions by Foreign Visitors

1. Do I need a Social Security Number (SSN) or Individual Tax Identification Number (ITIN)?

Any foreign national visitor seeking an honorarium, royalty, or other taxable payment must have a United States SSN or ITIN. In the event the payee does not have either, they will need to apply for an ITIN on Form W-7 found at http://www.irs.ustreas.gov/pub/irs-pdf/fw7.pdf .

2. How long does it take to get an ITIN?

A minimum of 6 to 8 weeks after all required information has been received.

3. I am receiving a royalty payment and I will not enter the United States. Is this taxable? Yes.

4. Why must I provide a copy of the Oval Homeland Security stamp I received when I entered the US for this visit?

This form is evidence of your current immigration status in the United States. Your current immigration status determines what types of payments you can receive.

5. I do not have a US Visa because I am from a Visa Waiver country. What other documentation is required?

A copy of your passport - the name and picture page and the page that contains the oval Homeland Security stamp that you received when you entered the US for this visit..

6. If I'm in B-1 (business) or visa waiver- business status and I'm just receiving travel reimbursement, do I need a SSN or ITIN?

No, unless the payment is determined to be reportable or taxable.

7. I've been to the United States several times and have spoken at several universities and other institutions. I have never been asked for all this information. Why does the University of New Mexico want me to provide it?

The University of New Mexico is required to comply with all applicable United States Citizenship and Immigration Service and Internal Revenue Service regulations. We cannot issue a payment to you if these requirements are not met.

8. How do I claim tax treaty benefits?