Financial Affairs


Making Payments to Non-US Persons
The following provides the protocol for preparing to make and initiating a payment, through Accounts Payable, to a Non-US Person (see definition below).  More detailed guidance covering payments to Non-US Persons made either to vendors and service providers through Accounts Payable, or to employees through Payroll, is available in the Guide to Making Payments to International Visitors and Employees at DePaul University.

Important Note: Due to immigration restrictions on services certain Non-U.S. Persons can provide in the U.S., it is critical that Accounts Payable receive the information and documentation referenced below prior to the Non-U.S. Person performing any service for the University.  Furthermore, no contractual arrangement to pay a Non-U.S. Person should be made prior to contacting the Accounts Payable office. This procedure helps ensure that the University does not violate tax or immigration regulations.

Determine Non-U.S. Person Status
The first step in preparing to pay a person through Accounts Payable is to determine whether or not the person is a Non-U.S. Person. 

Non-U.S. Persons (Foreign Persons)
A Non-U.S. Person includes:

U.S. Persons

Complete and Submit the International Information Form for Non-US. Persons
Prior to initiating payment through Accounts Payable every Non-U.S. Person must complete and submit the International Information Form, along with photocopies of the following information: passport, visa, and I-94 form.  Accounts Payable will use the completed International Information Form and other documents  to determine which tax forms need to be completed, and will provide the Non-U.S. Person  with those forms, as needed.  Non-employee payments to Non-U.S. Persons may be subject to withholding tax, at a rate of 30%, unless a tax treaty exists. This should be addressed prior to the formation of any agreements.  After all required forms have been reviewed and satisfactorily approved by Accounts Payable, the Non-U.S. Person can provide the requested goods or services to the University.

Initiate Payment
Once the goods or services have been provided, payment can be initiated through Accounts Payable by either 1) requesting that the Non-U.S. Person send an invoice directly to Accounts Payable, or if an invoice is not available, 2) by completing a Voucher Check Request, attaching appropriate support, and submitting the request to Accounts Payable.

Payments For International-Based Programs
For making 1) payments for goods/services related to programs delivered overseas and 2) payments related to international visitors coming to the U.S., see the International Contract Review Processes Flows.