The International Payment Voucher (IPV) is used to request payment for services provided by foreign individuals, including those without an SSN or ITIN, or when all work is performed outside the U.S.

This electronic Universal Workflow form is accessed through the Employee Self Service or the link on this page.   This new process provides electronic submission and enhances security while ensuring accurate classification, compliance, and streamlined payment processes.  The IPV forms history is stored and maintained in Universal Workflow.

When to Use This Form 

Use the International Payment Voucher when: 

• The payee does not have a Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN); or 
• All services were performed outside the United States and the payee will not enter the United States.  

Before You Submit 

Before beginning , gather the information below. Having complete information available when you start will help ensure the voucher can be reviewed and processed efficiently. Review the voucher carefully and verify that all information is complete and accurate, especially: 

• Payee name and contact information 
• Immigration status and tax residency country 
• Permanent foreign address 
• Service dates and description of service provided
• Location where services were performed 
• U.S. presence and history 
• Accounting MFK 
• Payment amount 
• Required supporting documentation 

Incomplete or unclear information may delay review and require follow-up before the payment can be processed. 

What Happens After Submission? 

Once submitted, the voucher follows the appropriate departmental approval workflow. After departmental approval is complete, the form is routed to Payroll Services who reviews the information provided and completes all required payroll-specific fields. The voucher is then routed to Accounts Payable for final processing and payment.  Payment status can be viewed online in Employee Self Service: Business & Financial Systems > Data, Reports & Dashboards > AP-PO PeopleSoft > Payment Status.

Information Needed to Submit a Voucher 

1. Payee Information 

You will need the payee's: 

• Full legal name 
• Date of birth 
• Current postal address 
• Email address 
• Vendor ID Number, if applicable 
• Permanent foreign address 
• Tax residency country 
• Immigration type/status package 

Also be prepared to answer whether the payee is a new vendor, whether the individual is a full-time federal employee, primarily a University of Iowa student, a University of Iowa employee, or a relative of the Project Director.  

2. Department Contact Information 

Provide a departmental contact who can answer questions regarding the payment request. You will also need to identify the appropriate University department. 

This section also includes fields for special handling instructions and notes when additional information needs to be communicated to Accounts Payable.  

3. Service Information 

Provide the following information to document the nature, timing, and location of the services performed: 

• Beginning date of service 
• Ending date of service 
• Clear description of the services provided 
• Country where the services were performed 

4. U.S. Presence and Immigration History 

Information regarding the payee’s presence in the United States is required to process payment. All three U.S. presence questions MUST be answered for every payee, regardless of whether the individual has been present in or plans to visit the United States. 

These questions address the payee’s U.S. presence during the current calendar year, anticipated U.S. travel, and prior U.S. visits. If applicable, provide details for entries into the United States during the past three calendar years, including: 

• Immigration status or visa type 
• Date of entry into the U.S. 
• Date of departure from the U.S. 

Important: If the payee has ever entered the U.S. in F, J, M, or Q status, provide a summary of immigration activity under those visa types dating back to January 1, 1985.  

5. Payment and Accounting Information 

The UI Accounting MFK to be charged and gross payment amount are required.    

6.  Additional Information Regarding Taxation of Payment: 

For services performed in the US, if the payee is classified as a nonresident alien under the IRS Substantial Presence Test, federal tax will be withheld unless an exception applies.  The payee in this case must complete the Foreign National Information System (FNIS) form. The department must provide Payroll with an email address for the visitor prior to their arrival. Payroll will send a questionnaire directly to the visitor to gather immigration information. Please be aware that failure to supply the recipient's e-mail address or failure to complete the questionnaire may delay the payment. Payroll will wait a maximum of two weeks for the questionnaire to be returned via email. If we do not receive a response, Payroll will withhold taxes at the maximum rates to ensure compliance with state and federal law. 

Requirements affecting nonresident aliens coming to the United States to participate in academic activities when an honorarium may be awarded can vary. Usually, these nonresidents come as Visiting B or visa waiver (VW) non-immigrant aliens. Rules determine whether or not payment is allowed. The criteria for payment are: 

• The academic activity cannot last longer than nine days at any given institution. 
• The nonresident has not accepted payment or reimbursement for expenses from more than five institutions or organizations in the previous six-month period. 

For these individuals, a Compliance Statement (PDF) must be completed and included. If the individual refuses to sign the Form W-8Ben or won't submit one, a $50 fine will be charged to the department. Contact Xuefen Zhen at 319-353-2460 with questions about these rules.