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Controller Resources
Hope and Lifetime Learning Credit
Travel Info
Independent Contractor Info
Classification of Expenditures
Payroll Info
Controller's Office
313 HFR Admin Building
Western Carolina University
Cullowhee, NC 28723
828-227-7334
Fax 828-227-7634


Additional Information, Independent Contractor Templates


Steps Required before payment can be made to a non-resident alien.

  1. Obtain copies of the individuals Visa, Passport, and I-94 departure record. Verify that the individual is here on a VISA type allowing stipend payments. If alien is here on a B-1, W-B or W-T visa they may be reimbursed for travel expenses only. If alien is here on an H-1 or TN visa they may be paid as employees, not as independent contractors, and this form may not be used.

  2. Have Non-Resident Alien complete form W-8.

  3. Determine if Non-Resident Alien's stipend is tax-exempt under a treaty by calling Linda Beja. If yes, have individual complete form 8233. If no, inform individual that his compensation will be subject to 30% withholding.

  4. Obtain the NR Alien's social security number or ITIN number. The NR Alien must have a social security number to claim treaty benefits. The NR Alien must obtain an ITIN # by completing and mailing IRS form W-7 if he is here under a B-1, WB or TN visa. Also, if the alien does not have a social security number, and does not plan on claiming treaty benefits, he still must obtain an ITIN #.

  5. NOTE: No payment can be made without either a social security number or ITIN number. There are no exceptions.

  6. Submit copies of the individuals VISA, passport number, I-94 departure record, W-8 and 8233 (if applicable) with request for stipend.


List of State Agencies for Dual Employment Purposes

Dept of Administration Boards and Commissions
Dept of Commerce Dept of Agriculture
Dept of Correction Dept of Cultural Resources
Dept of Human Resources Dept of Insurance
Dept of Justice Dept of Labor
Dept of Public Instruction Dept of Revenue
Dept of State Treasurer Dept of Transportation
Dept of Crime Control and Public Safety Dept of Environment, Health & Natural Resources
Employment Security Commission NC Housing Finance
NC School of Science and Math NC Wildlife Resources Commission
Office of Administrative Hearings NC Arboretum
Office of Lieutenant Governor Secretary of State
Universities Office of State Controller

Notes:  This is not a complete list.  If you are uncertain, please phone Linda Beja at 227-7334 for more info.

Employees of Public Schools and Community Colleges are not considered State Employees and
should not be paid through dual employment

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This site is maintained by Western's Division of Administration and Finance. Comments and suggestions to
crisp@wcu.edu