Foreign Vendors

• Please contact FMO prior to making the purchase or inviting the entity or individual to the United States.
• A Certificate of Foreign Status Form, W8-BEN or W8-BEN-E is required to set up a foreign vendor in FAMIS.
• If the foreign entity will not provide or properly complete the required forms and if the payment is US-sourced income (means in most instances performed within the US) and a 1042 reportable (services, rentals, software licenses, etc.) payment, then TAMU will have to withhold 30% of the payment and remit to the IRS.

If a foreign individual provides a 1042 reportable service (service that is performed in the U.S.) and wants to take advantage of a tax treaty, they must complete Glacier. Glacier completes the Form 8233 or W8-BEN (among other paperwork) for the foreign individual if there is any tax treaty available.