The UNI department hosting an international visitor, artist, scholar or performer must contact Cheryl Klahsen (cheryl.klahsen@uni.edu) in the Office of Business Operations – Payroll, 103 Gilchrist Hall, prior to the visit. The international visitor will be required to complete various forms and provide requested documentation in order to determine correct taxation and reporting of income.
Generally, only individuals entering the U.S. under certain visa classifications (or waivers) are eligible to receive an honorarium payment. These visa classifications include Visitor for Business B-1, Visitor for Tourism B-2 who are already in the U.S., and Visa Waiver Business (VWB) or Visa Waiver Tourist (VWT).
The nonresident alien may only accept an honorarium payment and associated incidental expenses for “usual academic activity” lasting no more than 9 days at any single institution if the payment is offered by the institution for services conducted for the benefit of the institution. The foreign person may accept such payment only if he/she has not accepted such payment from more than 5 institutions during the previous 6 months (the “9-5-6 rule”).
Honoraria payments to a nonresident alien are subject to 30% tax withholding unless exempted in part or in whole by a tax treaty. For those from countries with a tax treaty with the U.S., an Individual Taxpayer Identification Number (ITIN) issued by the IRS or a U.S. Social Security Number (SSN) is required at the time of payment to claim tax treaty benefits.
A letter of invitation must be sent to every foreign visitor invited to UNI who will receive an honorarium or reimbursement for travel expenses. The letter should contain the following information:
- Name of the event or activity
- Date of event
- The amount of any honorarium that will be paid if applicable
- Whether travel and/or incidental expenses will be reimbursed
Documents to be collected from the international visitor include the following:
- Copy of passport ID page
- Copy of visa
- Copy of I-94 (with travel history) https://i94.cbp.dhs.gov/I94/#/history-search
- Foreign National Information Online Questionnaire (instructions on how to log into the website and complete will be sent via an email)
- SSN or ITIN (if available)
Forms to be completed:
- W-8BEN Form W-8BEN Individual Certificate of Foreign Status
- Form 8233 if applicable (SSN or ITIN is required if claiming treaty benefits)
Tax Form to be issued at year-end:
- 1042-S