Add or Update a Foreign Supplier

The paperwork required is dependent upon the foreign supplier’s immigration status and the nature of the payment. 

 

  1. Submit a request to UPST by using the Add or Update a Supplier Form.
    • UPST will send you a confirmation email with a case number.
  2. Respond to the UPST confirmation email and attach all required documents.
    • See the requirements below for the appropriate documents necessary for supplier submission. 
    • Use the checklists and flowcharts below to assist you in defining the nature of the payment.

Nature of the Payment

Honorarium, compensation for services conducted in the U.S., scholarship/fellowship, royalty, prize, award, and human subject payment. U.S. sourced payments are subject to 30% of federal income tax withholding in the absence of income tax treaty benefits.  

  • Individual (non-U.S. citizen and not a lawful permanent resident/green card holder): UPST will create a GLACIER shell record for the supplier after you submit a request. A step-by-step GLACIER Supplier Training Guide can be provided to the supplier. When the GLACIER record is completed, required forms will be generated by GLACIER for submission. Signed forms and supporting documents must be submitted to UPST.
  • Entity (Company/Organization): An IRS W-8 form is required (commonly W-8BEN-E, also W-8ECI, W-8EXP or W-8IMY). W-8 forms and instructions are available on the W-8 Forms and Instructions webpage.

Goods purchasing, compensation for services conducted outside the U.S., rental location outside the U.S.

The supplier must be performing services for the benefit of the University of Massachusetts (e.g. Guest Speaker, Guest Lecturer, Performer, Independent Contractor and Interview Candidate). Campus requester must attach an invitation letter or volunteer letter acknowledging the donation of services and listing any travel costs/benefits that will be provided by UMass.

  • Foreign Supplier Reimbursement Form is required. Do NOT use this form if reimbursements are made for the benefit of the supplier to aid such supplier in pursuing his/her study or research. The payment would be classified as a non-service scholarship or fellowship because the supplier is not providing any services. The reimbursement is not excludable under the accountable plan rules and must be taxed accordingly.