The district has the responsibility to withhold the 30% from the payment, deposit the withholding with the IRS, and provide annual reporting documents (Form 1042-S) to both the foreign vendor and the IRS.  The State of California also has withholding requirements of 7%.

  • W-8 Form is required rather than a W-9 Form
  • 1042-S Form is required rather than a 1099 Form

All Foreign Vendor Purchase Orders will begin with “FR.” 

Example: FC0002005222

This will assist in identifying Purchase orders in which a Foreign Vendor has been used.

Additional Resources regarding this topic can be found at:

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