Required Documentation for Payments Issued to Foreign Nationals through Accounts Payable

To comply with U.S. Department of Homeland Security and Internal Revenue Service (IRS) regulations, the following documentation is required for Accounts Payable Check Request payments to foreign nationals. This documentation is needed in addition to the normal requirements (appropriate receipts, invoices, Independent Contractor Checklist, etc.) for payments for services rendered or reimbursement of expenses incurred in the United States.

Payment Type Selection

• For All Types of Payments
  (Substantiated Expenses, Honoraria/Guest Lecturers, Independent Personal Services, etc.)
• Payments Other than Substantiated Expenses

A break down of what documentation is needed for the above listed payment types can all be found on our Foreign National Payment Matrix.

In addition, the following items should be sent to the foreign visitors in advance of their arrival:

• Duke University Certificate of Foreign Status Form
• IRS Form 8233
• Tax Treaty list

Registration as a Duke Vendor in PaymentWorks 

Duke may not require foreign national individuals to register as a vendor via PaymentWorks. In some instances, payments to foreign national individuals may be paid as a one-time payment as outlined in the Foreign Vendor Flowchart.  Foreign entities must be set up as a Duke vendor by registering with PaymentWorks.

If foreign entities or individuals have a Duke vendor number, PaymentWorks registration is not required.  

Additional Assistance

For assistance with immigration documentation, please contact Duke Visa Services at (919) 681-8472.

For assistance with documentation requirements, please contact Megan Dittbrenner in Accounts Payable at (919) 684-0566.