Re: conferences/1099s Landorf,Kenneth 19 Mar 1996 07:58 EST

What is not stated in the original question is whether these
conferences/seminars are held here in the U. S. or in a foreign country.  If
they are indeed held here, and a foreign speaker is on the agenda, the
sponsoring institution/organization is responsible for having a W-8 on file
for each one.  Provided they are not in this country for more than 90 days,
they are exempt from taxation, however, the W-8 is the document Uncle Sam
will be looking for as the documentation.
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From: Research Administration Discuss
To: Multiple recipients of list RES
Subject: Re: conferences/1099s
Date: Monday, March 18, 1996 9:12AM

Neither of the replies just posted address the fact that these non-PI's may
be foreign nationals.    I believe that IRS regulations governing payments
to foreign citizens who don't have residency status require withholding on
such payments as well as reporting (1099?  or some other form).  Those
regulations are causing concerns here.