Indicate “Location of Activity” country when processing payments to Foreign Individuals and Foreign Entities
Harvard is required to indicate the “location of activity” when paying income to foreign individuals and foreign entities due to IRS tax withholding and reporting compliance needs. Most often, this is seen when the departments are asked to provide the country of the activity when processing payments in Accounts Payable. Generally, the location of the activity would be where a service is being performed or the location where fellowship income is expected to be utilized in support of one’s scholarship or research. Royalties, copyrights, and patents, such as those paid for the use of intellectual properties (i.e., industrial properties and software licenses), are considered U.S.-sourced if utilized by Harvard due to our U.S. location.... Read more about Policy Service Announcements (PSAs): Location of Activity and Harvard Donations
