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Both immigration and tax rules must be followed, including special documentation requirements when making payments to foreign individuals and entities. These include, but are not limited to copies of passports, visas and US entry stamps and [Foreign Individual Information Request](https://financialservices.wustl.edu/wp-content/uploads/2017/02/Foreign-Individual-Information-Request-rev-Feb-2017.pdf) or [Foreign Entity Information Request](https://financialservices.wustl.edu/wp-content/uploads/2017/02/Foreign-Entity-Information-Request-rev-Feb-2017.pdf) forms which incorporate the required W-8 information. This site provides guidelines for making payments to foreign vendors in accordance with US tax and immigration rules through Accounts Payable and Purchasing.


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