Frequently Asked Questions for Payments to Foreign Visitors

Many campus departments invite foreign nationals to campus to lecture, perform, or provide other services and wish to pay an honorarium and/or travel expenses to the visitor. The U.S. Citizen and Immigration Services (USCIS) and Internal Revenue Services (IRS) have restrictions on such payments to which the College must adhere. In order to pay foreign visitors legally and promptly, advance planning is essential. It is recommended that departments begin the process approximately 6 to 8 weeks before the visit and reference the Checklist for Payments to Foreign Visitors.

Below are some frequently asked questions (FAQ) to assist departments in this planning.

FAQ

Individuals who enter the U.S. as short term visitors with a visa status of B-1 (business visitor) or B-2 (tourist visitor) are eligible to receive payments if it is made in connection with a “usual academic activity” lasting no more than 9 days and the visitor has not received similar payments from more than 5 U.S. institutions in the prior 6 months. This is referred to as the 9/6/5 rule. Honorarium payments are subject to a 30% tax withholding unless exempt by a tax treaty between the U.S. and visitor’s country of tax residency and the visitor submits signed a completed 8233 Form. The Business Office will assist visitors in the completion of this form, but a Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN) is required.

For non-B classification visa holders such as J visa, individuals must obtain the visa sponsor’s approval prior to any academic activity beginning on campus; otherwise payment cannot be made.

Individuals from most countries will need to apply for a B-1/B-2 visa at the U.S. embassy in their home country. Citizens of Mexico and Canada, however, do not require a visa to enter the U.S. due to NAFTA. Citizens of the following countries are not required to get such a visa under the USCIS’ Visa Waiver Program (VWP): Andorra, Austria, Australia, Belgium, Brunei, Denmark, Finland, France, Germany, Iceland, Italy, Japan, Liechtenstein, Luxembourg, Monaco, the Netherlands, New Zealand, Norway, Portugal, San Marino, Singapore, Slovenia, Spain, Sweden, Switzerland, and the United Kingdom*. More information on the VWP can be found at the following website.

*Citizens with the unrestricted right of permanent abode in England, Scotland, Wales, Northern Ireland, the Channel Islands and the Isle of Man.

Regardless of whether or not an individual is required to get a visa to be admitted to the U.S., individuals arriving in the U.S. with the intent to participate in honorarium-related activities are required to have a letter of invitation. A template for this is available at here. The law states that “invitation letters should clearly specify the honorarium-related event or activity as well as the date and location of the activity. In addition, the letter may assist the inspecting Service officer in verifying that the activity the alien plans to participate in qualifies pursuant to section 212(1) of the (Immigration and Naturalization) Act…” To avoid complications at the port of entry, please make sure that the appropriate letter of invitation has been issued to your international visitors and that they are aware they should bring the letter with them to their visa interview, (if applicable) AND that they should have it available as they arrive in their U.S. port of entry.

When international visitors enter the U.S., they will be required to report to an Inspecting Service Officer who will review their paperwork and either approve or disapprove their entry into the country. If a visitor is approved, they will be given a white I-94 card or a green I-94 card if on a Visa Waiver program. The I-94 card will be placed in the passport and their passport will be stamped with the date of entry. The I-94 card will also be stamped and the Service Officer will write in the visa type and the date of departure.

It is important to note that even if international visitors are not required to get a visa from the U.S. consulate, they are required to get an Arrival/Departure Record (I-94) card when they enter the U.S. This card contains the following information: name, date of birth, country of citizenship, visa type and date through which the foreign visitor may stay. The I-94 card is surrendered to the Bureau of Immigration and Customs Enforcement (BICE) upon the foreign visitor’s departure from the U. S.

If a foreign visitor does not have an I-94 card showing the proper status in their passport, the College will not be able to pay an honorarium or to reimburse expenses.

Exception to the rule: Certain Mexican citizens who have a nonresident alien Mexican border crossing card (commonly known as a laser visa), or a multiple-entry nonimmigrant visa may not need a Form I-94.

The U.S. has approximately 50 tax treaties with foreign countries. By claiming a tax treaty benefit, the individual is not subject to federal tax withholding. A visitor may claim a tax treaty benefit if they meet the restrictions of the tax treaty, but must have a SSN or ITIN number to do so. The individual will be required to complete a Form 8233 to claim the benefit.

The Business Office can prepare a Form 8233 for signature if the following information for the visitor is provided.

Individual's name and U.S. address
Social security number or TIN
U.S. visa type and number
Country and passport number
Permanent foreign address
Description of services
Compensation
Number of days the individual will perform services in the U.S. during calendar year

The information should be provided to Amanda Gleasman and departments may contact her for additional information.

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Frequently Asked Questions for Payments to Foreign Visitors

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Frequently Asked Questions for Payments to Foreign Visitors

FAQ

Who is considered a short term international visitor to Hamilton College?

May a short term visitor be paid an honorarium?

How does the individual apply for a B status visa?

Do I need to provide any information to the individual to acquire the B visa status?

What happens at the port of entry?

Can a short-term visitor be paid reimbursement for travel expenses?

What is a Tax Treaty?

Does an individual need a SSN or ITIN in order to receive an honorarium or travel reimbursement?

What is the difference between a Social Security Number (SSN) and an Individual Taxpayer Identification Number (ITIN)?

How does someone apply for a SSN or ITIN?

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