In order for Harvard to consider income classified as foreign-sourced (i.e., generally, no U.S. presence and not copyright/royalty income), and possibly exempt from tax withholding or reporting, a foreign payee must minimally attest to their foreign status by submitting a valid W-8 as part of Harvard’s supplier registration process. This process does not require a foreign supplier to complete GLACIER.
- Foreign Individuals: Instructions for form W-8BEN for foreign individuals is accessible directly from the IRS website.
- Foreign Entities: Information on W-8 forms used by foreign entities is available on Nonresident Alien Tax website.
- Current IRS versions of all W-8 forms are accessible directly in B2P by payees to electronically sign.
Note: W-8 forms are generally valid for 3 years. If a foreign individual supplier has no U.S. presence and will not enter the U.S., a valid W-8 must have been submitted before the supplier can be made active for payment (or reactivated) in B2P for a 90-day period under a “NE- No Entry” status. Please remember that all suppliers must “certify and submit” their registration after completion and after any subsequent updates to their profile.