Grants Involving Foreign Institutions or Vendors As Sub-awardees

In general, foreign individuals and businesses are subject to US tax at a 30% rate on income and/or reimbursements they receive from US sources. However, foreign individuals or businesses who wish to claim various exemptions from this withholding and to notify UMW of their foreign status are required to file a Withholding Certificate Form. These forms can be found on the IRS website using this link.

In order to receive payment from UMW, a foreign individual or business must complete the appropriate form and mail it to University of Mary Washington, Accounts Payable, 1301 College Avenue, Fredericksburg, VA 22401.

A completed and signed W-8 form from our foreign vendors is required, whether UMW pays by wire or by check.

Contact Accounts Payable at 540-654-1226 or AT LEAST ONE MONTH in advance of having a foreign vendor or non-resident alien work as a subcontractor on a grant awarded to UMW, provide a lecture or other service to UMW, or to request a reimbursement from UMW. Contact Accounts Payable for additional information or assistance.