Description

Income Class

Required. The type of activity this disbursement is for. Select the type of activity from the list. Values may vary, but examples include:
Fellowships — Non-service related payments
Independent Contractor — Service-related payment
Non-Reportable — Goods or accountable plan travel
Royalties — Royalty, rights or permission payments

Federal Tax Percent

Required if the Income Class entry is Fellowship or Independent Contractor. No entry is allowed if the Income Class entry is Non-Reportable. The percentage of federal tax to be withheld from the payment. Either enter the appropriate percentage for the income class or use the lookup  to search for it. The default entry is 0.

State Tax Percent

Required if the Income Class entry is Fellowship or Independent Contractor. No entry is allowed if the Income Class entry is Non-Reportable. The percentage of state tax to be withheld from the payment. Either enter the appropriate percentage for the income class or use the lookup  to search for it. The default entry is 0.

Required if the Income Class entry is Fellowship or Independent Contractor. No entry is allowed if the Income Class entry is Non-Reportable. The nonresident alien payee’s country of citizenship. Select the country from the list.

    The payee's country of citizenship is not necessarily the payee's country of residence.

NQI Id

Optional, except no entry is allowed if the Income Class entry is Non-Reportable.  Select this box if the payment is defined as a nonqualified intermediate. 

Selecting this check box indicates that there is no tax withholding on the payment.

Foreign Source

Optional, except no entry is allowed if the Income Class entry is Non-Reportable. Select this check box if the payment is defined as foreign source based on U.S. income sourcing rules.

Selecting this check box indicates that there is no tax withholding on the payment.

Treaty Exempt

Optional, except no entry is allowed if the Income Class entry is Non-Reportable. Select this check box if there is a tax treaty with the nonresident alien payee's country.

Selecting this check box indicates that there is no tax withholding on the payment.

Exempt Under Other Code

Optional, except no entry is allowed if the Income Class entry is Non-Reportable. Check this box if the payment is tax exempt under another code, as specified by the IRS.

Gross Up Payment

Optional, except no entry is allowed if the Income Class entry is Non-Reportable. Select this check box if the payee is to receive the stated check amount regardless of any required tax withholding.

    Any taxes required to be withheld are calculated and added to the original amount of the disbursement voucher by charging an additional matching amount to the first account listed in the Accounting Lines section.

USAID Per Diem

Optional, except no entry is allowed if the Income Class entry is Non-Reportable. Check this box if the USAID per diem exemption applies, as specified by the IRS.

Selecting this check box indicates that there is no tax withholding on the payment. 

Special W-4 Amount

Optional, except no entry is allowed if the Income Class entry is Non-Reportable. Enter the special W-4 amount to be withheld.