Use this form only when the contractor does not have or is not eligible to receive an SSN. The contractor attaches the rejection letter from Social Security Administration to complete W-7 from. The department administrator signs the Acceptance Agent for OSU, and sends the form to IRS.
Publication 901 (Rev. May 2004) US Tax Treaties
This publication identifies all the current treaties for individuals who contract for independent personal services. These treaties may not be the same as for "employed" persons.http://www.irs.gov/pub/irs-pdf/p901.pdf.
Withholding of Tax on Nonresident Aliens and Foreign Entities
Publication 515 (Rev. April 2007)
This publication is for withholding agents who pay income to foreign persons, including non-resident aliens, for corporations, foreign partnerships, foreign trusts, foreign estates, foreign governments, and international organization. Refer IRS Web Page:http://www.ire.gov/pub/ire-pdf/p515.pdf
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Send these forms to Accounts PayableIn-person delivery & campus mail: Attn: B106 Kerr Administration Building
Oregon State University
PO Box 1086
Corvallis, OR 97339-1086
Contact Accounts Payable mainline at 737-4262