Steps Required before payment can be made to a non-resident alien.

1. Obtain copies of the individuals Visa, Passport, and I-94 departure record. Verify that the individual is here on a VISA type allowing stipend payments. If alien is here on a B-1, W-B or W-T visa they may be reimbursed for travel expenses only. If alien is here on an H-1 or TN visa they may be paid as employees, not as independent contractors, and this form may not be used.
2. Have Non-Resident Alien complete form W-8.
3. Determine if Non-Resident Alien's stipend is tax-exempt under a treaty by calling Linda Beja. If yes, have individual complete form 8233. If no, inform individual that his compensation will be subject to 30% withholding.
4. Obtain the NR Alien's social security number or ITIN number. The NR Alien must have a social security number to claim treaty benefits. The NR Alien must obtain an ITIN # by completing and mailing IRS form W-7 if he is here under a B-1, WB or TN visa. Also, if the alien does not have a social security number, and does not plan on claiming treaty benefits, he still must obtain an ITIN #.
5. NOTE: No payment can be made without either a social security number or ITIN number. There are no exceptions.
6. Submit copies of the individuals VISA, passport number, I-94 departure record, W-8 and 8233 (if applicable) with request for stipend.

List of State Agencies for Dual Employment Purposes

• Dept of Administration  
• Boards and Commissions
• Dept of Commerce  
• Dept of Agriculture
• Dept of Correction  
• Dept of Cultural Resources
• Dept of Human Resources  
• Dept of Insurance
• Dept of Justice  
• Dept of Labor
• Dept of Public Instruction  
• Dept of Revenue
• Dept of State Treasurer  
• Dept of Transportation
• Dept of Crime Control and Public Safety  
• Dept of Environment, Health & Natural Resources
• Employment Security Commission  
• NC Housing Finance
• NC School of Science and Math  
• NC Wildlife Resources Commission
• Office of Administrative Hearings  
• NC Arboretum
• Office of Lieutenant Governor  
• Secretary of State
• Universities  
• Office of State Controller

Note:  This is not a complete list.  If you are uncertain, please phone Linda Beja at 227-7334 for more info.

Employees of Public Schools and Community Colleges are not considered State Employees and should not be paid through dual employment.