NRA Checklist - Determining the Required Documentation for Establishing a Non-Resident Alien (NRA) Supplier - General Overview

Sep 19, 2026

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NRA Checklist defines the documentation required when setting up Non-Resident Alien (NRA) payees as suppliers in Workday before submitting any payment request. It covers prohibited payment cases for citizens of Iran, Syria, Sudan, North Korea, and Cuba, and requires a Service Center representative to submit supplier requests. It outlines Glacier tax compliance steps, treaty-benefit eligibility, default withholding if Glacier is incomplete within 10 days, typical withholding rates, and year-end 1042-S issuance.

LanguageEnglish

CategoryForms

FormatPDF

Pages2

Reading Time1 min

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General Overview

Payment setup and Glacier tax compliance

Scenario 1: NRA does not reside in the U.S.

Scenario 2: NRA is or will be in the U.S.

Contact information

NRA Checklist Determining the Required Documentation for Establishing a Non-Resident Alien (NRA) Supplier General Overview This checklist outlines the documentation required at the time of supplier setup in Workday for various payment scenarios involving Non-Resident Alien (NRA) payees. All NRA payees must be established as suppliers in Workday before any payment request—regardless of payment type—can be submitted. Important: We are prohibited from making payments to individuals who are citizens ofT5 countries (Iran, Syria, Sudan, North Korea, Cuba). Any such cases must be reviewed and approved before proceeding. Supplier requests for NRA payees must be submitted by a Service Center representative. Determine the applicable payment scenario below and collect the required documents before submission. For grant-funded payments, [contact:](contact: OR-GSSC-General@osu.edu)[ ](contact: OR-GSSC-General@osu.edu)[OR-GSSC-General@osu.edu](contact: OR-GSSC-General@osu.edu) [All NRA suppliers will be entered into the Glacier tax compliance system.](All NRA suppliers will be entered into the Glacier tax compliance system.) [-Glacier will send a questionnaire to the payee via email.](-Glacier will send a questionnaire to the payee via email.) -If eligible, the NRA may claim a tax treaty benefit (e.g., 0% withholding), which will require additional documentation through Glacier. -If Glacier is not completed within 10 days, the default 30% tax will be withheld. -Typical Tax Withholding Rates: 􀁸 30% – Services rendered, honorarium, award, royalty 􀁸 14% – Scholarship or fellowship Ohio State will issue a 1042-S tax form at year-end for applicable payments. Contact Information If you have any questions or need additional information about why you have been asked to use GLACIER, please [contact](contact BF-PRSM-WEBFORM@osu.edu)[ ](contact BF-PRSM-WEBFORM@osu.edu)[BF-PRSM-WEBFORM@osu.edu](contact BF-PRSM-WEBFORM@osu.edu). Scenario 1: NRA Did Not Come to AND Does Not Reside in the U.S. Examples: virtual presentations, remote editing or research, reimbursements, royalties 􀁸 Required Documents: 􀁸 Payee Setup Form 􀁸 Glacier questionnaire 􀁸 W-8BEN Form ([https://www.irs.gov/pub/irs-pdf/fw8ben.pdf](https://www.irs.gov/pub/irs-pdf/fw8ben.pdf) ) 􀁸 Independent Contractor Acknowledgment (for individuals if the payment is for services): (Independent Contractor/Worker Acknowledgement) 􀁸 Email Address 􀁸 Foreign Address Scenario 2: NRA Is or Will Be in the U.S. Examples: travel or healthcare reimbursement, honorarium, guest speaker fees, etc. 􀁸 Required Documents: 􀁸 Payee Setup Form 􀁸 Glacier questionnaire 􀁸 W-8BEN Form ([https://www.irs.gov/pub/irs-pdf/fw8ben.pdf](https://www.irs.gov/pub/irs-pdf/fw8ben.pdf) ) 􀁸 Passport 􀁸 Visa, Visa Waiver Stamp, or I-94 (proof of visa type) 􀁸 If Canadian and none of the above are available, submit: I-20, I-797, DS-2019, ESTA, or Nexus Card 􀁸 Compliance Form ([https://busfin.osu.edu/system/files/b1-b2-cert.pdf](https://busfin.osu.edu/system/files/b1-b2-cert.pdf) ) 􀁸 Required for visa types B1, B2, WB, WT, and for all Mexican or Canadian NRAs 􀁸 Independent Contractor Acknowledgment (for individuals if the payment is for services): (Independent Contractor/Worker Acknowledgement) 􀁸 Email Address 􀁸 Foreign Address Rev. 07/2025

FAQs

What must be set up in Workday before submitting an NRA payment request?

All NRA payees must be established as suppliers in Workday before any payment request can be submitted, regardless of payment type.

What happens if the Glacier questionnaire is not completed within the stated timeframe?

If Glacier is not completed within 10 days, the default 30% tax will be withheld.

Which documents are required when the NRA is in or will be in the U.S.?

Scenario 2 requires a Payee Setup Form, Glacier questionnaire, W-8BEN, Passport, Visa/Visa Waiver Stamp or I-94 (and additional listed documents for some Canadian cases), plus a Compliance Form and the Independent Contractor Acknowledgment (if services), along with email and foreign address.

Sep 19, 2026

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