The Buy-to-Pay Supplier Portal, administered by the Supplier Onboarding Team, can be used to search, reactivate, request a new, or overall maintain supplier records and sites in Oracle. For detailed instructions on each of these, please refer to the Harvard Training Portal.

Process Overview:

• Detailed handout for BER Vendor Process is available through Harvard Training Portal
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Use these guidelines to better understand payments to foreign individuals.

Harvard is required to follow:

• Internal Revenue Service (IRS) regulations that govern the taxation of payments to nonresident aliens, which differ from those that govern payments to U.S. citizens and resident aliens; and
• Regulations set by U.S. Citizenship and Immigration Services (USCIS) when making payments to certain foreign scholars and students

These regulations, which can be complicated, determine the tax status and proper procedure for...

Whether an individual is an actual independent contractor, and not an employee, has important implications for the policies, procedures and payment processing requirements that should be taken into consideration.

• For IRS information, see IRS Publication 1779 Independent Contractor or Employee
• Independent Contractor policy

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Whether receiving or making payments, Harvard guidelines and U.S. tax/immigration regulations will influence the end result, including how the payment will be taxed. There are various compliance issues of which to be mindful, and numerous laws by which to abide, that will collectively determine the direction one should take. Work authorization, income category, visa type, tax residency status, and tax treaty eligibility are some of the many factors that influence how a payment to a foreign national should be processed.

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The following are subject to a 30% tax withholding rate paid to nonresident aliens, in the absence of tax treaty benefits:

• Honoraria, or payments made at the discretion of the University as compensation for professional services, including guest lectures. If honoraria and other performance-related payments from the University exceed $5000 per year, in the aggregate, the marginal earnings would also be subject to Massachusetts State tax of around 5.5%.
• Independent contractor/consultant payments issued when Harvard is charged for the service....

DEADLINE TO CLAIM *NEW* TAX TREATY EXEMPTION FOR CURRENT CALENDAR YEAR 2020: If GLACIER determines you are possibly eligible to claim a tax treaty exemption, your complete GLACIER submission must be received by our office no later than Sunday, November 29^th, 2020. This deadline is necessary due to IRS annual processing requirements and the short...