International Payments

Because the forms and the IRS and University requirements frequently change, please visit the Planning Tool locating on the International Tax Office website to determine what the requirements are for paying or reimbursing a non-US individual or entity.

• Enter the information (Location of Activity, Visa Status, Payment Type) to determine the required documents. 

• Use this tool to obtain the required forms. We do not post the forms on the Business Office Site because they are routinely revised and we are not always notified. If an older form is used, it could hold up the payment or reimbursement.

• International Yale students usually have paperwork on file with the Tax Office (often referred to as FNIS). You should email internationaltax@yale.edu, provide the name of the student, and ask if the tax documents are on file. When the tax office confirms the paperwork is on file, you will need to attach their email to your transaction so Accounts Payable knows it’s okay to process.

• Some types of international payments and reimbursements are taxable. Payment for services are subject to 30% tax unless a tax treaty is in effect for that country. The Planning Tool will provide you with some information regarding this, although it can be confusing.

• Note:  there are some Visa types that do not allow payment for services or honorarium. J1 and F1 Visas not sponsored by Yale have restrictions.

• Contact the Business Office if you have any questions, or need assistance.

Once you know:
(a) location of the service or activity,
(b) visa status of the payee, and
(c) the type of payment.

Use Yale’s Payment Planning Tool for Paying Individuals to determine the list of the required documentation specific to your payment. https://your.yale.edu/payment-planning-tool-paying-individuals